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of business units Instructors or Speakers›Note:

Training State and Local Government Employees

Internal Revenue Manual Part 6. Human Resources Management · 2026-10-03 edition · updated 2026-10-04 · United States

The Directors of Learning and Education (L&E) in the business unit may approve requests for state and local government employee participation (including classroom attendance, training aids and materials, or technical coordination) in IRS training programs.

Training state and local government employees may work with the Fed/State program to deliver training for state and local government employees.

Provisions of the Intergovernmental Personnel Act of 1970 cover requests from state and local government employees that:

Require on-site assistance

Involve the detail or assignment of IRS personnel

Involve an appreciable amount of IRS resources (other than a request for a few spaces in IRS classroom training)

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▸Contents — Internal Revenue Manual Part 6. Human Resources Management

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