Note:

Any taxpayer data used must not be posted to a website for viewing internally (such as for training materials within the IRS network) or externally (on irs.gov). Materials may be posted in a classroom (ensure only authorized personnel can see) or handed out in person and collected at the end of the class.

Include a Naming Source Statement in the front matter of the of the training publication or on page two for online courses when using the categories of objects to develop course material names: “The taxpayer and business names, addresses and other identifying information shown in this material are hypothetical. They were chosen at random from the Category Lists of Names for Fictionalizing Taxpayer Names and Addresses.” _ For international taxpayer names and addresses, include a Naming Source Statement in the front matter of the training publication or on page two for online courses when using foreign names and addresses: “The taxpayer and business names, addresses and other identifying information shown in this material are hypothetical. They were chosen at random from the W & I International Name and Construction Job Aid.”

The following table reflects the business unit process, with the exception of the Criminal Investigation business unit, for sending training materials to PGLD for Disclosure's review:

STEP

ACTION

1

Submit all training to Privacy, Governmental Liaison and Disclosure (PGLD) for review and clearance, prior to publishing, if their course materials involve any of the following:

Disclosure or potential disclosure of official information or data.

Official use only (OUO) information. For additional information, see IRM 1.11.9.4.2.1

Privacy or information protection. For additional information, see IRM 1.11.9.4.2.2, and IRM 11.3.22.2.2, use of Tax Returns in Training Material.

2

Prepare the following:

Form 2061, Document Clearance Record

Form 13709, PGLD Checklist for Internal Management Documents and Training Materials