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of business units Instructors or Speakers

Zero Cost or No-Cost Training or Events

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

All training requests must follow the business unit’s training approval guidelines to ensure timely processing. The DCOS issued “Revised Event Approval Requirements,” on April 4, 2014, which delegates approval authority to first level executives for events under $10,000. The new approval thresholds reduce significantly the time required to obtain approvals.

The business unit’s executives are authorized to approve local, no-cost training outside of the TD 12-70 review process. However, the no-cost training event must be added to the STETS, because all planned training and events require tracking via the database which is associated with the Annual Training Plan. Refer to Exhibit 6.410.10-3.

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

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