Section 10. Event Planning and Approval

(1) This transmits revised IRM 6.410.10, Learning and Education, Event Planning and Approval.

(1) Throughout the IRM, all terms “diversity,” “equity,” “inclusion,” the acronym “DEI” and links to the DEI Office or content promoting diversity, equity, and inclusion if used in the context of the DEI program to align with Executive Order (EO) 14151, Ending Radical and Wasteful Government DEI Programs and Preferencing were removed.

(2) Throughout the IRM, all language relating to bargaining units, unions, or union agreements to align with EO 14251, Exclusions from Federal Labor-Management Relations Program and EO 14343, Further Exclusions from the Federal Labor-Management Relations Program was removed.

(3) Throughout the IRM, organization names, internal controls, and hyperlinks have been updated.

This IRM supersedes IRM 6.410.10, dated August 2, 2022. It incorporates Interim Guidance Memorandum HCO-06-0226-0003, Interim Guidance (IG) on IRM Language Related to Collective Bargaining Agreements, dated March 5, 2026.

(08-21-2026)

Alex KweskinChief Human Capital OfficerInternal Revenue Service

Purpose: This IRM provides policies and guidance on the review and approval process for all IRS hosted and non-hosted events. It may be supplemented by Human Capital Office (HCO) interim guidance.

Audience: Unless otherwise indicated, the policies, authorities and instructions contained in this IRM apply to all IRS business units.

Policy Owner: The IRS Chief Human Capital Officer (CHCO) is the policy owner.

Program Owner: HCO, Talent Development is the program owner.

Primary Stakeholders: The HCO, Compliance and Communication (C&C) Office, Policy Office (PO) is the primary stakeholder.

In June 2011, the White House launched a Campaign to Cut Waste across the federal government, which targeted ineffective and wasteful spending.

Subsequent memoranda and orders were issued specifically addressing event spending on:

September 21, 2011, the Office of Management and Budget (OMB) issued Memorandum M-11-35, Eliminating Excess Conference Spending and Promoting Efficiency in Government PDF.

October 11, 2011, the Department of the Treasury (Treasury) issued a Conference-Related Activities and Events Memorandum.

November 9, 2011, the president signed Executive Order 13589, Promoting Efficient Spending PDF.

May 11, 2012, OMB issued Memorandum M-12-12, Promoting Efficient Spending to Support Agency Operations PDF.

November 28, 2012 (Updated May 6, 2013, and February 27, 2014), Treasury issued Treasury Directive (TD) 12-70, Hosted or Sponsored Conference Planning and Approval.

February 24, 2014, the Treasury Department updated and reissued TD 12-70, Policy and Guidance for Conference Approval, Planning, and Reporting with increased spending thresholds and additional instructions; e.g. training held at Federal Law Enforcement Training Centers does not require TD 12-70 review and approval. Original memo issued, November 28, 2012 (updated May 6, 2013).

April 4, 2014, the Deputy Commissioner for Operations Support (DCOS) issued a memorandum entitled "Revised Event Approval Requirements”.

March 13, 2017, the DCOS issued a memorandum entitled “Interim Guidance on the Approval Process for Event Related Spending” with revised approval requirements for TD 12-70. It provides definitions, establishes approval requirements and procedures, and requires tracking of event-related spending.

April 1, 2019, joint memorandum from the Chief Financial Officer (CFO) and HCO transferring responsibility for all meeting event spending requests over $20,000 from the CFO to the HCO.

July 29, 2019, joint memorandum on the Approval Process for Event-Related Spending from the DCOS, and Deputy Commissioner for Services and Enforcement (DCSE), reinforcing current event and travel policies.

August 27, 2020, Treasury Assistant Secretary for Management signed Delegation Order 1-58, Policy and Guidance for Conference (including: meetings, retreats, seminars, symposiums or training activities); thus enabling the IRS Commissioner to approve Tax Cuts and Jobs Act-related events with estimated or reimbursable costs up to $249,999.

The Code of Federal Regulations (CFR), Title 5, Administrative Personnel, and the General Services Administration (GSA) Federal Travel Regulation (FTR) provide guidance on authorizations related to employee attendance at conferences. The FTR, Part 301-74, Conference Planning, provides additional policies that IRS business units must consider when planning a conference.

This IRM provides information on the combined requirements and processes for all event approval, including meetings. Also, it provides links to and information on training event approvals. These requirements are intended to assist in achieving the president’s objectives and initiatives to reduce wasteful spending across the federal government.

5 USC 4111 PDF, Acceptance of Contributions, Awards, and Other Payments

41 CFR 301-74 PDF, Conference Planning

TD 12-70, Policy and Guidance for Conference Approval, Planning, and Reporting

This section provides responsibilities for the following individuals and positions and offices:

Commissioner

Commissioner's Chief of Staff

DCOS

DCSE

Chief Counsel

CFO

CHCO

Director, Talent Development; and Servicewide Training Management and Programs (STMP)

Section Chief, Servicewide Training and Event Management (STEM)

Servicewide Training Advisory Council (STAC)

Servicewide Video Editorial Board (SVEB)

The Commissioner is responsible for:

Reviewing and approving requests for event spending more than $19,999 and forwarding any requests of $50,000 or greater to Treasury for final approval.

Reviewing and approving all requests for the use of third-party event planners and submitting the requests to Treasury for final review and approval.

The Commissioner’s Chief of Staff is responsible for:

Reviewing and submitting event spending requests for $20,000 and above to the Commissioner for review and approval.

Serving as a member of the STAC reviewing and submitting all requests for the use of third-party event planners to the Commissioner for review and approval before submission to Treasury.

The DCOS is responsible for:

Serving as a member of the STAC and reviewing for event spending of $20,000 and above.

Serving as a member of the STAC and reviewing the IRS Training Plan annually and quarterly to ensure it addresses mission critical needs and achieves business results.

Reviewing and submitting all requests for the use of third-party event planners to the Commissioner's Chief of Staff for review.

Reviewing and approving requests for the purchase of promotional items, including logos or customized slogans, at any cost.

Reviewing and approving requests for the purchase of light refreshments at any cost.

Consulting with the SVEB to review requests for the establishment of permanent office space for video productions and/or creation of an external video.

The DCSE is responsible for:

Serving as a member of the STAC and reviewing any requests for event spending of $20,000 and above.

Serving as a member of the STAC and reviewing the IRS Training Plan annually and quarterly to ensure it addresses mission critical needs and achieves business results.

Reviewing and submitting all requests for the use of third-party event planners to the Commissioner’s Chief of Staff for review.

Reviewing and submitting any requests for event spending of $20,000 and above.

Reviewing and approving requests for the purchase of promotional items, including logos or customized slogans, at any cost.

Reviewing and approving requests for the purchase of light refreshments at any cost.

The Chief Counsel is responsible for:

Overseeing the event spending policy.

Reviewing all planned meeting and training events for Chief Counsel employees to ensure the event is justifiable, necessary, and delivered in the most cost-effective manner.

The CFO is responsible for:

Overseeing the event spending reporting procedures.

Serving as a member of the STAC.

The IRS CHCO is responsible for:

Developing guidance for all TD 12-70 IRS-hosted and non-hosted events: training, meetings, conferences, etc.

Reviewing all requests for TD 12-70 events formally submitted for approval.

Preparing all TD 12-70 event requests for review by the STAC.

Serving as a member of the STAC to review all requests for IRS-hosted and non-hosted events: training, meetings, conferences, etc. to ensure they are justifiable, necessary, and delivered in the most cost-effective manner.

Serving as a member of the SVEB, reviewing all video projects planned throughout the IRS.

Working with embedded business unit communications directors to provide oversight of video projects and evaluate them for content, tone and production.

Notifying business units of the approval or disapproval of training events.

Providing approvals for all training events more than $20,000 to the *CFO Event Request mailbox.

The Director, Talent Development, manages all IRS-hosted and non-hosted events: training, meetings, conferences, etc.

The STAC is a subset of the Leadership Development Executive Council (LDEC) (facilitated by the Director, Talent Development).

The STAC is comprised of the:

IRS CHCO

Chief of Staff

Director, Talent Development

CFO

LDEC executive from DCSE (one-year rotation)

LDEC executive from DCOS (one-year rotation)

The STAC is responsible for:

Reviewing, analyzing and recommending training priorities for the Annual Training Plan.

Reviewing the Annual Training Plan annually and quarterly to ensure it addresses mission critical needs and achieves business results for example but not limited to:

Verifying the linkage to compliance/work plans.

Identifying redundancies.

Exploring efficiencies including balance of training delivery methods and costs.

Electronically reviewing and recommending submission of all training event and conference request packages.

Recommending Commissioner approval of planned training events and conferences (both internal and external) within IRS threshold.

Recommending Commissioner endorsement and forwarding to Treasury for approval of the planned training events and conferences (both internal and external) in excess of the established threshold.

Briefing LDEC on training plan status.

Supporting the IRS in meeting the requirements of TD 12-70 to minimize event-related costs and ensure expenditures are carefully reviewed, justifiable and necessary to fulfill the vision and mission of the IRS.

The STAC meets annually in October to review and assess the Servicewide Training Plan to ensure alignment with IRS Strategic Plan. The STAC also meets quarterly to review actual prior quarter training data and any new training events added and make corporate adjustments as necessary.

The SVEB was established to oversee the development and use of videos by the IRS. The SVEB develops corporate standards and looks for more efficient opportunities to utilize resource sharing.

The SVEB reviews all planned video projects for external and internal use, considering cost, topic, and tone. Video projects include, but are not limited to, training and education videos, webinars, vignettes, videos for external placement on YouTube, IRS.gov, and related web sites, videos for conferences, and any other ad hoc taping projects involving the IRS or contractors.

All videos must be approved by the business unit’s communication or Servicewide Learning and Education (SL&E) director, a business unit executive, the SVEB, and the DCOS.

The program office gauges the effectiveness of this program and considers any statutory or regulatory changes. During review and publishing, in partnership with the PO, IRM sections are revised, added or deleted based in part on this process.

The program office and PO are responsible for implementing, monitoring and improving internal controls which are programs, policies and procedures.

The PO develops policies, materials and programs to increase Servicewide awareness and understanding of general learning and education (L&E).

Policies and program operations are reviewed in accordance with applicable laws and regulations.

The following activities ensure program success:

Conducting annual policy reviews.

Publishing educational articles and other materials.

Business unit - An IRS business operating division or functional operating division.

Conference - A pre-arranged formal event with at least some of the following characteristics: designated participants, registration fee, a published substantive agenda, scheduled speakers or discussion panels on a topic, and involves IRS expenses (other than the salaries of attendees), such as expenses for refreshments, meals, mementos, or travel (including transportation, lodging, or other expenses authorized under the FTR). A conference may include, but is not limited to, a retreat, convention, seminar or symposium. A conference typically is not a:

Routine operational meeting

Law enforcement activity

Mission-critical core function activity

Response to an emergency or recovery activity related to a catastrophic event

Testing activity (including the planning, scheduling and conducting)

Technical assistance/operational review site visit

Convention - A formal meeting of members or representatives of a profession or industry.

Event - An all-inclusive term to include a conference, meeting, training occurrence, award ceremony, or other similar gathering that involves expenses of the attendees, such as for travel, meals or refreshments.

Exempted event - An event submitted by the IRS and exempted from the TD 12-70 approval process. Also known as an excluded event.

Gift - Anything of monetary value, including transportation, local travel, lodging, and meals, whether provided in-kind, by purchase of a ticket, payment in advance, or reimbursement after the expense has been incurred.

Government facility - An IRS or other federal, state, or municipal building, room or facility.

Head of office - Any of the following IRS officials: IRS Commissioner; Deputy Commissioners; Division Commissioners; Chiefs; Chief Counsel; Chief of Staff; Directors reporting directly to the Commissioner or Deputy Commissioners; National Taxpayer Advocate.

Hosted/ Co-hosted event - An event arranged either in total or in part by the IRS, Treasury, or another Treasury bureau, held in either a government or commercial facility, which may include both employees and non-employees as attendees. The bureau provides or arranges for resources required to hold the event.

Internal order code - A data element in the Integrated Financial System (IFS) that collects expenditure data for a specific project; used to track training and event-related costs, and to track planning and expenditure data for projects within IFS.

Light refreshments - Include, but are not limited to coffee, tea, milk, juice, soft drinks, ice cream, donuts, bagels, muffins, fruit, vegetable trays, cheese trays, pretzels, cookies and chips.

Meeting - A gathering of people with a purpose to discuss business matters, which may include strategizing, planning, and resolving specific issues or areas of concern.

Memento - An object kept as a reminder of a person, place or event. This includes award trophies, speaker’s gifts, and any other item that commemorates an event.

Non-government facility - A building, room or space owned by a private-sector organization or entity.

Office - See Business unit.

Off-site - A location not on IRS premises, including other government facilities and privately-owned buildings, such as hotels.

Promotional item - An article of merchandise used in marketing and communications programs. It is often branded with a logo or motto, used to promote an office, idea or image, and provided as a memento of an event. The article may have an association with an event or be provided independently as a marketing tool.

Processing Lead Time - Amount of time required to complete the TD 12-70 review and approval process.

Seminar - A lecture or presentation delivered to an audience on a topic or set of topics that may be educational in nature.

Sponsored event - An event in which the IRS, Treasury or another Treasury bureau pays another entity to host an event, such as through a contract or grant. Paying an established per-attendee fee does not constitute sponsorship.

Symposium - A gathering of several experts in a field at which papers are presented by specialists on subjects and discussed with a view to making recommendations.

Third-party event planner - An individual or an organization that is in the business of providing advice on planning, organizing, and conducting events, often with many participants.

Training - A planned, prepared and coordinated program, course, curriculum, subject or program of instruction or education that improves individual and organizational performance and helps achieve the agency’s mission and performance goals.

Unique internal order code (UIOC) - A five or eight-digit, alphanumeric financial code that tracks the costs of specific events for IRS training courses and meetings. It is required for training or meetings with a total estimated or reimbursable cost of $20,000 or more.

Workshop - A gathering for educational and/or work purposes to concentrate on defined areas of concern. Workshops emphasize the exchange of ideas and the demonstration and application of techniques and skills.

In this IRM, the acronyms below have the following meanings:

Acronyms

Description

ASM

Assistant Secretary for Management (Treasury)

ATP

Annual Training Plan

BPA

Blanket Purchase Agreement

C&C

Communications and Compliance

CB

Corporate Budget

CFO

Chief Financial Officer

CFR

Code of Federal Regulations

CHCO

Chief Human Capital Officer

CLS

Classroom Learning Services

DCOS

Deputy Commissioner for Operations Support

DCSE

Deputy Commissioner for Services and Enforcement

DST

Deputy Secretary (Treasury)

FM

Financial Management

FTR

Federal Travel Regulations

GSA

General Services Administration

HCO

Human Capital Office

IC

Internal Control

IET

Itemized Expense Template

IFS

Integrated Financial System

IOC

Internal Order Code

ITM

Integrated Talent Management

L&E

Learning and Education

LDEC

Learning and Development Executive Council

LOI

Letter of Intent

OMB

Office of Management and Budget

PO

Policy Office

POC

Point of Contact

QASP

Quality Assurance Support Plan

ROI

Return on Investment

SETR

Single Entry Time Reporting

SL&E

Servicewide Learning and Education

STAC

Servicewide Training Advisory Council

STE

Servicewide Travel Estimator

STEM

Servicewide Training and Event Management

STETS

Servicewide Training and Event Tracking System

STMP

Servicewide Training Management and Programs

SVEB

Servicewide Video Editorial Board

TAV

Travel Authorization and Voucher

TD

Treasury Directive

TMC

Travel Management Center

TOD

Tour of Duty

UIOC

Unique Internal Order Code

USC

United States Code

A current list of acronyms or keywords is available at the Servicewide Policy, Directives, and Electronic Research’s IRS Acronym Database

Servicewide Training and Event Tracking System (STETS)

IRM 1.32.10, Reporting on Event-Related Spending

Training Resources (for Classroom Learning Services and more)

Servicewide Travel Estimator (STE)/Cost Comparison Tool: IRS-required cost comparison tool to estimate travel and non-travel costs for up to three different locations to justify a business decision for an event location.

(SETR) Code 800-54890, Event Spending Approval Process, was established for business units to document the time spent preparing requests for the approval of event-related spending for conferences, meetings, and training, as well as the time spent preparing information for required reporting to Treasury. The SETR code is available if the business unit chooses to track the time spent on event spending approval process requirements.

Business units administering the event spending approval process, including reviewing and packaging requests for approval by the IRS or Treasury officials, and maintaining records of event spending requests, may also use this SETR code.

As required by this IRM and Executive Order 11348, establishing funding and determining work plans are an annual process. As part of the process, all business units must include training in their work plans.

Each year, the business units will develop an Annual Training Plan based on a training needs assessment for the following fiscal year.

Embedded L&E staff will meet with their business unit’s contacts and coordinators to determine their annual training resource requirements and input their training plan, which includes all training, into the STETS.

All first quarter training events must be added to STETS by the first business day of July and include all October, November and December events. The complete Annual Training Plan is due by September 15th.

Each plan will include the training events and development elements shown in the table below.

Training

Development

Event Title

Event Title

Event Category

Event Category

Sponsor

Sponsor

Location State

Recruit/Non-Recruit

Event Space

Priority Level