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Criteria and Time Frames for Training and Events per the TD 12-70 Approval Process

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

The TD 12-70 approval process requires these specific criteria and time frames:

$20,000 - $49,999 – Commissioner - 60 days prior to event start date.

50,000 - $99,999 – Treasury Assistant Secretary for Management (ASM) - 90 days prior to event start date.

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

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