Note:

Approvals must be obtained before making any non-refundable financial commitments on behalf of the IRS or otherwise obligating the IRS to host, cohost, or sponsor an event.

For events greater than $10,000 but less than $20,000, business units are required to maintain documentation related to the event, including the title and purpose, date, number of employees attending, and estimated costs for attending. A record of the approval by the appropriate executive must also be maintained.

Special Note: Individuals are not permitted to approve their own travel and attendance at an event; they must obtain the approval of their manager. The business unit’s commissioner, chief, and head of office are authorized to approve expenses for events with estimated costs greater than $10,000 but less than $20,000. However, if they wish to participate in an event with estimated costs greater than $10,000 but less than $20,000, they must first obtain the approval of the managing executive.

Refer to Exhibit 6.410.10-1, TD 12-70 Event Input to the STETS and Documentation and Reporting Requirements, at the end of this document, for additional guidance

Business units should establish a consistent record keeping practices that will ensure proper storage and access to the business unit commissioner’s approvals, especially if requested during a TIGTA audit. Also, they must report all actual costs for events $20,000 and more in accordance with the requirements of TD 12-70 to *CFO Event Request.

When scheduling events, business units must:

Avoid weekends, holidays, as well as dates associated with religious observances.

Schedule training for non-day shift employees during their regular tour of duty (TOD) whenever possible. When it is not possible to do so, change an affected employee’s TOD.

Allow appropriate travel time on the beginning and ending days of class to accommodate most participants.