Note:

Events held at a Federal Law Enforcement Training Center (FLETC) (regardless of cost) are excluded and do not require TD 12-70 approval but must be added to the STETS for tracking purposes.

Refer to the CFO’s IRM 1.32.10, Servicewide Travel Policies and Procedures, Reporting on Event-Related Spending for specific guidance on this topic.)

System Acceptability Testing

Simulating live operations of new or revised systems

No

Refer to the CFO’s IRM 1.32.10, Servicewide Travel Policies and Procedures, Reporting on Event-Related Spending for specific guidance on this topic.)

Meetings held to conduct audits, inspections, or investigations

Meeting with taxpayers, their representatives, or third parties to resolve specific tax cases

No

Refer to the CFO’s IRM 1.32.10, Servicewide Travel Policies and Procedures, Reporting on Event-Related Spending for specific guidance on this topic.)

Tax-related case travel (Domestic travel only)

Meetings with taxpayers, their representatives or third parties in resolving a specific tax case

No

Refer to the CFO’s IRM 1.32.10, Servicewide Travel Policies and Procedures, Reporting on Event-Related Spending for specific guidance on this topic.)

Public hearings and associated briefs

Expenses related to participation in public hearings and associated briefs

No

Refer to the CFO’s IRM 1.32.10, Servicewide Travel Policies and Procedures, Reporting on Event-Related Spending for specific guidance on this topic.)

Subpoena-related travel

Expenses related to IRS staff required to travel to testify

No

Refer to the CFO’s IRM 1.32.10, Servicewide Travel Policies and Procedures, Reporting on Event-Related Spending for specific guidance on this topic.)

Emergency response

Travel for agency response/ recovery to civil or natural disasters, evacuations or other catastrophic events

No

Refer to the CFO’s IRM 1.32.10, Servicewide Travel Policies and Procedures, Reporting on Event-Related Spending for specific guidance on this topic.)

The following meetings, events and case-related travel are: (1) exempt from the TD 12-70 approval process; (2) notentered into the STETS; and (3) not reportable to the Treasury Department.

Meetings held to conduct audits, inspections, or investigations

Case-related travel (Domestic travel only)

Public hearings and associated briefs

Subpoena-related travel

Emergency response

International travel (Travel related to U.S. international tax administration obligations.) (Note the following exceptions and conditions):

Senior international tax officials participating in intergovernmental tax groups. (Greater than five travelers requires the DCOS or DCSE approval).

Travel for foreign government data safeguarding, information exchange infrastructure evaluations, data transmission methods and Foreign Account Tax Compliance Act (FATCA) Intergovernmental Agreement (IGA) matters. (Greater than five travelers requires the DCOS or DCSE approval).

Travel for tax treaty and Tax Information Exchange Agreement (TIEA) negotiations. (Greater than three travelers requires the DCOS or DCSE approval).

Travel for negotiations with foreign competent authority to resolve taxing rights cases via Mutual Agreement Procedures (MAP) and for exchange of information or agreements matters. (Greater than ten travelers requires the DCOS or DCSE approval).