Skip to content

of business units Instructors or Speakers›Note:›Planning for Employee Development

Mandatory Briefings

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

Each year employees, managers and contractors are required to complete certain mandatory briefings and refreshers to ensure that they are aware of their rights, protections and responsibilities.

New employees have additional briefing requirements (e.g., Initial Ethics Orientation and Prevention of Sexual Harassment) and are assigned the briefings when they enter on duty. Time frames for completion vary based on the mandate.

Some refresher briefings offer an optional knowledge assessment. If an employee receives a passing score, demonstrating subject knowledge, they receive credit in their ELMS learning history and do not have to take the full briefing. The number of attempts to test out is limited.

Director, LEADS with support from the LEADS Program Manager, prepares an annual slate of mandatory briefings. Business Unit’s who own current and proposed new briefings must document business impact and legal mandate(s) that support each mandatory briefing. The final slate will be shared with the Human Capital Advisory Council (HCAC) and the Learning and Developmental Executive (LDEC), as requested.

LEADS collaborates with other IRS offices to develop these briefings, following corporately approved criteria and design principles.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Manual Part 6. Human Resources Management

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.