of business units Instructors or Speakers›Note:
Learning and Education Governance
Internal Revenue Manual Part 6. Human Resources Management · 2026-10-03 edition · updated 2026-10-04 · United States
The Learning and Development Executive Council (LDEC) provides executive direction, oversight, and support for the development of education programs, including strong front-line and senior leadership, within the IRS to meet the challenges of today as well as build and lead the organization of the future. The Council also provides advice on executive leadership issues. The Council will review and approve Servicewide learning policies, standards, and operating procedures that support the Service’s mission and strategic goals which include:
Creating a vision champions a strong leadership philosophy and vision for effective leadership training and development, including coaching and mentoring across the service;
Ensuring that leadership identification and development processes align with the Servicewide vision;
Ensuring a strategic approach to training;
Promoting a Servicewide culture of learning and self-development;
Ensuring training programs and activities (leadership, technical and cross-functional) meet immediate and future needs Servicewide;
Ensuring training expenditures support the Service’s mission and balanced corporate strategic approach to learning and education goals;
Promoting new and innovative learning processes and solutions; and
Ensuring compliance of Servicewide learning policies, standards and operating procedures and training plan.
Selected executives serve as a Talent Review Board (TRB) for the Service, holding separate meetings twice yearly at a minimum to provide developmental assignments for high potential leaders, particularly in the Executive Readiness (XR) Program, and to support Geographic Leadership Communities (GLCs) activities. The TRB will convene an ad hoc advisory business unit comprised of an executive from each business unit to act on issues related to XR, as needed.
The Servicewide Training Advisory Council (STAC) is a subset of the LDEC. Facilitated by the Director, Leadership, Education and Delivery Services (LEADS), the Council:
Reviews, analyzes and recommends training priorities for the annual Servicewide Training Plan.
Supports the IRS in meeting the requirements of Treasury Directive 12-70 to minimize event-related costs and ensures expenditures are properly reviewed, justifiable and necessary to fulfill the vision and mission of the IRS.
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