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The Mission of IRS Learning and Education Organizations

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

The mission of the Human Capital Office (HCO), Leadership, Education and Delivery Services (LEADS) organization is to provide overall governance and guidance to the education community, which includes:

Setting training policy and standards;

Maintaining and administering policy and guidelines for Servicewide Learning and Education (SL&E) LEADS;

Performing critical roles which include overall strategic planning through linkages to the education community, external partners, and councils and boards;

Identifying and providing technology enabled products that enhance individual employee performance and increase the range of effectiveness of learning activities;

Providing consistency and guidance in the development, distribution, and delivery of cross-functional training among and between all Embedded Learning and Education components;

Coordinating the delivery of all IRS training programs;

Conducting research and development serving as a liaison with the Embedded Learning and Education components for special projects;

Redesigning existing curricula, not administered by an Embedded L&E component;

Establishing quantitative and qualitative measures that focus on customer satisfaction, employee satisfaction, and business results, and

Managing Servicewide partnerships.

The mission of the business unit Embedded L&E is to design, develop and evaluate course content required to meet the business unit learning needs, using the TDQAS process. business unit Embedded L&E provides the overall planning and administration of the training needs assessment results to produce the training plan and necessary budget allocations. Administration and maintenance of training delivery plans is the responsibility of LEADS. The business unit Embedded L&E functions are responsible for meeting the planned development needs of employees and the strategic business goals set forth by their executives. The business unit Embedded L&E staff works with the LEADS organization to ensure that specific business goals and objectives are met. business unit Embedded L&E works with their customers to identify organizational training needs for the current and next fiscal year. Factors to consider include:

Recruiting levels

Attrition rates

Seasonal versus permanent employee groups

The rollout of new operating programs

The application of new technologies

Tax form changes

New tax laws, policies, or procedures

Succession Planning

Skill gaps

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

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