Reporting Requirements for Exempted IRS Meetings and Events

The following table lists meetings, events and travel that are excluded from the TD 12-70 (STEM Office) approval process, These exclusions are not meant to cover large meetings, conferences, or training events held in non-Government space, occurring over multiple days. IRS employees and managers should be mindful of decisions consistent with the curent budget environment and also be aware of situations that could be perceived as wasteful or inappropriate in nature. Business units must follow their customary, internal approval process for travel-related events.

Meeting/Event

Description

STETS Input Required($20K and Above)

Reporting of Actual Costs (Required)($20K and Above)

Federal Advisory Committee Act (FACA) Meetings

Expenses related to participation in FACA meetings

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 operational reviews, including process reviews, or meetings to assess employee performance

Travel for site visits by management to:

assess the consistency of operations

conduct process reviews

assess the effectiveness of internal controls

improve operational efficiencies; or

assess employee performance and receive employee feedback

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.)

International Travel

Travel related to U.S. international tax administration obligations

Senior international tax officials participating in intergovernmental tax groups

Travel for foreign government data safeguarding, information exchange infrastructure evaluations, data transmission methods and Foreign Account Tax Compliance Act (FATCA) Intergovernmental Agreement (IGA) matters

Travel for tax treaty and Tax Information Exchange Agreement (TIEA) negotiations

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

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.)

Mandatory law enforcement training

Travel to mandatory law enforcement training held at a Federal Law Enforcement training center (FLETC)