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Part 4. Examining Process

Chapter 62. Tax Administration Advisory Services Procedural Manual

Section 1. General Information (Cont. 1)

4.62.1  General Information (Cont. 1)

4.62.1.4 
TAAS Advisory Team Scope of Responsibility

4.62.1.4.10  (06-01-2002)
TAAS Project Information Sharing

  1. Successful results from project activities developed in one country may be useful to other projects. Submit the material to TAAS/W for sharing with other projects. If possible, submit an English translation of the material. When possible, submit the material in electronic form. Product results include the following:

    • Audit/collection technique handbooks,

    • Procedural handbooks,

    • Taxpayer compliance measurement study,

    • Tax administration reorganization plans,

    • Taxpayer information publications, and

    • Multimedia presentations.

4.62.1.4.11  (06-01-2002)
End of TAAS Assignment Reporting

  1. Upon completion of an assignment, an "end of assignment report" is written. The contents of this report are:

    1. Purpose of the assignment.

    2. Dates covered by the report.

    3. Conditions of the project when advisor arrived.

    4. Recommendations and measures initiated.

    5. Results obtained during the assignment.

    6. Anticipated ongoing benefits of the assignment.

  2. In countries where there is a project manager, the advisor submits the End of Assignment Report to that office. The project manager is responsible for forwarding the report to TAAS/W with his/her comments as to the technical accomplishments resulting from the assignment.

  3. In countries where there is no project manager, the advisor submits a draft of the End of Assignment Report to TAAS/W. It is the responsibility of TAAS/W to provide the host government with the final report.

  4. Note: If the host country or funding source requests an End of Assignment Report before the advisor departs the post, furnish a preliminary courtesy copy with the explanation that TAAS/W issues the final report which may be substantially different.

  5. In no case is the advisor to address or submit an End of Assignment Report directly to the host government unless expressly authorized to do so by the Manager, TAAS.

  6. Normally, recommendations for additional assistance needs are determined by an assessment team and are incorporated into the project plan, budget, and agreement between the host government, funding source and TAAS/W.

  7. Recommendations by a project manager or short-term advisor for subsequent changes, additions, or decreases in assistance must be discussed first with TAAS/W before recommended to the host government.

4.62.1.4.12  (06-01-2002)
TAAS Project Reviews

  1. Project reviews are the method whereby IRS management can determine independently and on a regular and recurring basis whether the resources that have been committed by IRS to foreign assistance projects are accomplishing the purposes for which they were intended. See 4.62.1.4.12.3 TAAS On-Site Project Review Activities for project review guidelines.

  2. A member of TAAS/W reviews each project at least annually. The review covers all facets of the project with special emphasis on accomplishments reported on the IMPACT report.

  3. Include costs for project review in the project budget.

  4. Project managers submit a project self-assessment report to TAAS/W four (4) weeks before the scheduled review.

  5. Provide project managers with an agenda two (2) weeks before the review. This agenda serves as the focal point for discussions.

  6. Upon completion of the project review, perform the following actions:

    • The TAAS/W reviewer discusses findings with members of the project team in a closeout session, prepares and submits a draft report to the Manager, TAAS.

    • The Manager, TAAS solicit comments from the project manager, prepares a final report of findings and recommendations, issues the final report to project manager, and disseminates report to appropriate officials.

4.62.1.4.12.1  (06-01-2002)
TAAS Project Review Planning

  1. Assignments for the TAAS Project Review Planning Process are as follows:

    Who… What…
    Desk Officer Completes project analysis — complete 30 days before project review.
    Project Manager Develops draft agenda.
    Manager, TAAS Reviews desk officer analysis.
    Manager, TAAS Desk Officer Briefs Manager, Overseas Operations
    Manager, Overseas Operations, Manager, TAAS Project Manager Desk Officer Briefs project review team and finalizes agenda.
    Desk Officer Coordinates visit with project manager and provides copy of agenda.

4.62.1.4.12.2  (06-01-2002)
TAAS Desk Officer Project Analysis

  1. Analyze project documentation to determine areas/issues for project review:

    • Project agreement,

    • Program Implementation Plans, Program Activity Organizational Matrixes,

    • Monthly Activity Reports, IMPACT reports,

    • TAAS/W files and records related to the project,

    • Previous evaluations/reviews — check for follow-up items,

    • International Visitor Programs for host government officials, and

    • Customer surveys and/or other customer feedback.

  2. Contact budget function regarding any potential issues regarding budget monitoring or payments.

  3. Contact management assistant regarding any issues involving time and attendance.

  4. Review interview questions to determine relevance and provide appropriate comments/observations.

  5. Prepare draft agenda for the project review in conjunction with the Project Manager.

4.62.1.4.12.3  (06-01-2002)
TAAS On-Site Project Review Activities

  1. Conduct interviews with: (See Figure 4.62.1-14 for questions).

    • Revenue Department/Ministry of Finance officials,

    • Host country counterparts, team leaders/members,

    • U.S. Embassy/USAID personnel,

    • TAAS project team members, including TDY personnel, and

    • International organization officials as appropriate.

  2. Review project files and employee performance files.

  3. Assess progress of project based on Project Implementation Plan timetables and future directions. Include customer satisfaction assessment.

  4. Assess effectiveness of project administration:

    • Budget and human resource utilization, and

    • Proper records, reports, and procedures.

    Figure 4.62.1-13

    For Ministry of Finance (MOF) or Department of Revenue (DOR) Counterparts
    1. What is the relationship between the IRS project team and the Department of Revenue (DOR) and Ministry of Finance (MOF) counterparts?
    2. How available are DOR or MOF officials to the project team?
    3. What are the organizational levels of the project team counterparts?
    4. What degree of acceptance is there for the project team and its mission?
    5. How often do the advisors meet with representatives of the DOR/MOF?
    6. Are they serving as advisors or operating officials within DOR/MOF?
    7. Where do the advisors normally work?
    8. What is the assessment of the DOR/MOF of the progress and accomplishments of the IRS project team in the meeting of the objectives of the project?
    9. How does the local team assess its own progress toward meeting each of the objectives of the project? Of the Project Implementation Plans? Are they on target?
    10. What efforts have there been to develop managers and executives as a part of the project? What success has there been?
    11. Are there any concerns with the level of assistance provided by the project team? (If a customer survey has been conducted, direct additional questions based on the results?)
    For International Agency Funded Projects (e.g. USAID, World Bank, etc.)
    1. What is the relationship between the IRS project team and the agency staff?
    2. What support has the agency given to the team?
    3. What is the agency's assessment of the progress and accomplishments of the team in meeting each of the objectives of the project agreement?
    4. What areas does the agency especially want reviewed?
    5. What is the relationship between the IRS project team and the agency staff?
    6. What support has the agency given to the team?
    7. What is the agency's assessment of the progress and accomplishments of the team in meeting each of the objectives of the project agreement?
    8. What areas does the agency especially want reviewed?
    For the Embassy
    1. What is the relationship of the IRS project team to embassy personnel?
    2. Has there been effective coordination of the team on embassy-related matters, i.e.:
      • Relocation,
      • Housing,
      • Security,
      • Budget,
      • Mail, and
      • Other.
    3. Are there any security issues (certain or anticipated) which could impact the project team?
    4. Are there any other issues/concerns?
    For the Project Director/Advisors
    A. Relationship with Other Offices
    1. What is the level of support given to the project team by TAAS/W?
    2. What is the relationship between the project team and the DOR and MOF counterparts?
    3. How available are DOR and MOF officials to the project team?
    4. What are the levels of the project team counterparts?
    5. What degree of acceptance is there for the project team and the project?
    6. How often do the advisors meet with representatives of the DOR/MOF?
    7. What is the relationship between the project team and the funding agency? (If applicable.)
    8. What support has the funding agency given to the team?
    9. What is the relationship of the project team to embassy personnel?
    10. Is there effective coordination of the team on embassy-related matters:
      • Relocation (including allowances),
      • Housing,
      • Security,
      • Budget,
      • Mail, and
      • Other.
    11. How does the project team normally communicate with the DOR? MOF? TAAS/W? Embassy? Funding agency?
    B. Achievement of Project Objectives
    1. What successes does the project team feel it has had?
    2. How do team accomplishments relate to the objectives of the project and the Project Implementation Plans? Is this progress reasonable given the amount of time and resources devoted to the project and considering relevant cultural factors?
    3. What specific, tangible outputs resulted from the team being on-site?
    4. Is there any tangible increase in productivity or output by the DOR/MOF as a result of the project team?
    5. Were there any procedural or systemic changes? Were they institutionalized?
    6. Has the scope of the assignment expanded or contracted since the project team has been on site? If so, should the project agreement be amended to reflect this?
    7. Will the change in scope affect the team's ability to fulfill the objectives of the project on time?
    8. Is the project addressing the most important tax administration issues?
    9. Have any significant areas been overlooked?
    10. Do any formal adjustments need to be made to the project? Will completion dates be met?
    11. Have any recommendations for change been made to TAAS/W?
    12. What is the status of any recommendations that were submitted?
    13. What areas does the project team especially want reviewed?
    C. If Last Year of the Project
    1. How self-sufficient is the DOR becoming in each of the areas in the project? What will happen when the advisors leave?
    2. What will be the long-term impact of the project team?
    3. What changes were made in the DOR to carry out the improvements anticipated by the project once the project team leaves?
    4. Are managers in the DOR prepared to carry on with the improvements?
    5. Is there a need for additional follow up by IRS that was not covered by the project agreement.
    D. Training
    1. Have any officials of the DOR been sent for training or orientation as a result of this project? If so, how were they selected? How many are still working for the DOR?
    2. What will be the long-term benefit of the training or orientation?
    3. Has anything changed in the DOR as a result of the training or orientation?
    4. How many DOR officials attended the INTAX Seminar or other TAAS training? How were they selected? Are they still employed by the DOR? Was the project manager involved in the selection? Was an orientation held for selectees before departure?
    5. Did this training make a noticeable difference in DOR?
      (Review and comment on the whole area of management and executive development within the DOR.)
    E. Staffing
    1. What briefings or orientations were given to advisors (long- and short-term) before departure?
    2. Have any advisors (long- or short-term) had any personal or family problems since arriving on site that affected their performance on the project? (Assess the overall morale of the project team and the relationships on the team.)
    3. How were the project manager and the advisors (long- and short-term) selected? Do their assignments match their background and skills?
    4. Is the size of the team adequate to meet the requirements of the project and the Project Implementation Plans?
    5. Is there a need for additional specialized skills in order to complete the project?
    6. Are there any excess staff resources?
    7. What were the contributions of any short-term advisors to the project? Were their recommendations adopted?
    F. Employee Management (For Project Manager)
    1. How are duties assigned to the various team members?
    2. What are the specific responsibilities of each advisor (long- and short-term), including the project manager?
    3. What commitments were set for each advisor (long- and short-term) upon arrival at post?
    4. How does the project manager assign work, communicate with team members, establish controls and monitor and evaluate progress and accomplishments of each advisor?
    5. How does the project manager characterize each advisor's performance?
    6. How does each advisor spend a typical day?
    7. How much time does the advisor(s) spend with their counterparts?
    G. Budget
    1. How much money has been disbursed as a result of the project?
    2. Were all preconditions met for the expenditures of funds?
    3. Are monthly budget expenditure reports submitted to TAAS/W timely?
    4. Is the funding agency making timely payment for all billings from IRS?
    H. Facilities
    How adequate is the working space? Clerical support? Supplies? Telecommunications? Equipment? Reference and resource materials? Interpreters or translators (if applicable)?

    Project Review Interview Questions

4.62.1.4.12.4  (06-01-2002)
TAAS Project Review Report Contents

  1. The project review report contains the following sections:

    1. Background and purpose of the project;

    2. Names of the project review team;

    3. Methodology used in conducting the project review;

    4. Executive summary of the review;

    5. Significant observations;

    6. Detailed analysis of project accomplishments;

    7. Comments on project agreement — appropriateness to current assistance activities; and

    8. General comments.

  2. Note:

    Information in the project review report may be provided to the host government. However, remove information regarding employee performance, team relationships or other sensitive issues before providing the report to the host government.

4.62.1.4.12.5  (06-01-2002)
Processing the TAAS Project Review Report

  1. Project review team discusses findings with the project team.

  2. Project review team prepares draft report prepared and submits draft report for review and comment to:

    • Manager, Overseas Operations

    • Manager, TAAS

    • Project Manager and advisors

  3. Project review team issues final report to Manager, Overseas Operations

  4. Submit copies of the report to:

    • Manager, TAAS

    • Director, International

    • U.S. Embassy/USAID as appropriate

4.62.1.4.13  (06-01-2002)
Miscellaneous Information for TAAS Advisors

  1. It is important for every TAAS advisor accepting an overseas assignment to become familiar with security regulations regarding their overseas work environment, their personal conduct while abroad, general requirements for regarding overseas business practices and working within the embassy community.

4.62.1.4.13.1  (06-01-2002)
Security of Classified Documents

  1. Security regulations and procedures are described in:

    • IRM 1.16.2 replaced the Manager’s Security Handbook.

    • IRM 1.9 covers document security

    • Foreign Affairs Manual, Volume 5, FAM 900 (State Department).

  2. All TAAS advisors are expected to have a Top Secret Security clearance and be familiar with Treasury and State Department regulations pertaining to the handling of classified documents and information. Since TAAS advisors generally work in foreign government tax offices, the strict observance of U.S. security regulations becomes even more important.

  3. TAAS advisors who have or expect to have any classified material in their possession should make it a point to be briefed by the U.S. Embassy Security Officer immediately upon arrival at the foreign post.

4.62.1.4.13.2  (06-01-2002)
Personal Security for TAAS Employees

  1. Prior to departure from the United States, advisors accepting an overseas long-term assignment may attend the following briefings held in Washington, DC at the Foreign Service Institute’s, Overseas Briefing Center.

    • Security Overseas Seminar (MQ-911). This is a two-day program directed toward meeting the security awareness and preparation needs of United States Government (USG) personnel and families going overseas. Participants cover policy, query experts, and get advice on a range of security-related topics, such as personal security, bombs, fire safety, evacuation planning, crises management, surveillance, hostile intelligence and, hostage survival.

    • Advanced Security Overseas Seminar (MQ-912). This one-day course is offered as an option for those who have previously taken the two-day Security Overseas Seminar or its predecessor, Coping With Violence Abroad. The curriculum presents updates on security awareness, safety and survival strategies, and crises management techniques.

    • Working in an Embassy.

    • Area Studies (pertaining to the country of assignment).

    • TAAS/W will provide assistance in scheduling and coordinating attendance in these classes.

4.62.1.4.13.3  (06-01-2002)
Standards of Conduct

  1. The standards of conduct prescribed by the Office of Personnel Management and the Department of the Treasury apply to members of TAAS.

  2. The official and social conduct of tax team members and their dependents assigned overseas must at all time be acceptable to the U.S. Embassy and the foreign government where assigned.

  3. Discipline of such personnel is the responsibility of TAAS in collaboration with the appropriate U.S. Government agency.

  4. Each TAAS employee has been issued, and has signed for, a copy of Document 7098, the Service’s Interim Handbook of Employee Conduct and Ethical Conduct. Included in this Handbook are the OGE Standards of Ethical Conduct (5 C.F.R. part 2635), the Treasury Supplemental Standards of Ethical Conduct (5 C.F.R. part 3101), the Treasury Employee Rules of Conduct (31 C.F.R. part 0). Team members and their dependents should be familiar with the contents of the Handbook.

  5. TAAS personnel assigned to foreign countries must comply with that countries laws and U.S. Embassy regulations covering the acquisition or disposition of goods for personal use, and the exchange of currency.

4.62.1.4.13.4  (06-01-2002)
Gifts from Foreign Tax Officials

  1. It is a common business practice overseas for colleagues to exchange gifts when meeting. TAAS does have some gifts available for high-ranking dignitaries and will provide the team leader with gifts for host government officials, if appropriate.

  2. Employees are prohibited from requesting, or encouraging gifts from a foreign government or from accepting or retaining a gift when it would create an adverse consequence to the United States.

  3. Employees may accept and retain gifts of a minimal value that are given a souvenir. GSA is has determined that the minimum value cannot exceed $260.00. This figure is subject to periodic upward adjustments. Where more than one tangible item is included in a single presentation, the entire presentation is considered as one gift, and the combined total value of all items not exceed "minimal value."

  4. All tangible gifts received by IRS employees must be turned in to Customer Service for evaluation. The following information must accompany each gift submitted:

    • The name and position of the employee.

    • A brief description of the gift and the circumstances justifying acceptance.

    • The identity, if known, of the foreign government and the name and position of the individual who presented the gift.

    • The date of acceptance of the gift.

  5. If the gift is of minimal value, and its retention is consistent with Government-wide standards of conduct found in 5 CFR Part 2635, the gift will be returned to the employee.

  6. Intangible gifts such as meals, sightseeing tours, etc. must also be reported. Employees should use discretion with regard to accepting offers of items such as free travel or lodging. Accepting an expensive trip may give the appearance of a conflict of interest and should politely be declined. Instead, the advisor may ask for assistance in making arrangements for the trip, but the costs would be borne by the advisor.

4.62.1.4.13.5  (06-01-2002)
TAAS Public Relations

  1. Publicity concerning the tax program in the foreign country where assigned is the responsibility of the Ministry of Finance or the U.S. Embassy.

  2. If it appears that interviews of TAAS personnel by representative of news media are desirable, they should not be held without the express authorization of the U.S. Embassy and TAAS/W. Even with authorizations, interviews should be held in the presence of a representative of the U.S. Embassy or another TAAS officer, and, if convenient, with a responsible official of the foreign government also present.

4.62.1.4.13.6  (06-01-2002)
TAAS Employees and the News Media

  1. The substance of an interview or any other method of communication with the foreign media should focus on the efforts of the host country’s tax department or Ministry of Finance, not the TAAS advisory team.

  2. TAAS advisors should avoid creating the mistaken impression that the U.S. Treasury/IRS is in any way responsible for decisions or developments in the tax administration of the host government. Instead, the advisory nature of the TAAS team should be emphasized, if mentioned at all.

  3. Tax advisors must avoid expressing themselves in such a way that their remarks could be construed as disparaging references to the weakness of the host government’s tax administration, tax officials or taxpayers.

  4. Tax team members should avoid becoming publicly identified with any policy or sensitive tax issues of the foreign government. Members should maintain a low profile at all times.

4.62.1.4.13.7  (06-01-2002)
Inquiries About TAAS Advisory Assistance

  1. Tax team advisors will sometimes find themselves in business or social setting with USAID or U.S. Embassy officials or foreign government officials inquiring about TAAS assistance programs.

  2. A general discussion of the purpose, history, organization, and services of TAAS may be appropriate. However, all inquiries about the possibilities of providing technical assistance must be referred to TAAS/W.

4.62.1.4.13.8  (06-01-2002)
Recommending Local Officials for Key Positions

  1. Tax team members must avoid direct involvement in the selection and recommendation of individuals for key positions in the foreign government tax agencies. The hazards and potential embarrassment of such a practice are obvious.

  2. Even if IRS personnel are invited by the Director General or Minister to offer recommendations, they must abstain.

4.62.1.4.13.9  (06-01-2002)
Business Cards

  1. Business cards are not a requirement of TAAS but their use is recommended as they are commonly used overseas.

  2. Some U.S. Embassies may require them, and in a specified format. Therefore, team members should not have them printed until arrival at the overseas post.

  3. Business cards should contain the standard position title "Tax Administration Project Manager" or "Tax Administration Advisor (specialty)" , as appropriate. Variances to these titles, when required or requested by appropriate agencies, must be reported to TAAS/W.

4.62.1.4.13.10  (06-01-2002)
TAAS Instruction for Identification Cards

  1. Internal Revenue employees must not carry IRS pocket commissions or military identification cards with them to their overseas posts of duty. These ID cards have no connection with the overseas assignment.

4.62.1.4.13.11  (06-01-2002)
Involvement in Individual Tax Cases While on a TAAS Project

  1. TAAS advisors will not become involved or identified in any manner with any specific tax case of a foreign government.

  2. TAAS advisors must not participate with tax officials of the foreign (host) government in conferences with taxpayers or their representatives concerning particular cases. TAAS advisors should not influence the disposition of such cases.

  3. The use of "case examples" as part of an overall examination training program is recommended but such action must not involve direct or indirect contact by tax team members with the taxpayer or his/her representative.

4.62.1.4.13.12  (06-01-2002)
Advice on U.S. Tax Laws While on a TAAS Project

  1. United States citizens, or foreign nationals, including business establishments, desiring "taxpayer assistance" regarding U.S. tax laws should be referred to the Director (International) or to the representative abroad (Revenue Service Representative).

  2. TAAS tax teams should not officially extend such assistance or advice to taxpayers.

4.62.1.4.13.13  (06-01-2002)
Hours of Duty for Overseas Employees

  1. The project manager will establish a local schedule of working hours. Based on a 40 hour week, the schedule should strike a balance between the working hours of the embassy, mission (in the case of USAID projects) and the host government. Generally, the workweek will be the same as that observed in the host country.

4.62.1.4.13.14  (06-01-2002)
Holiday Duty and Overtime for Overseas Employees

  1. At the beginning of the calendar year but no later than January 31st, the project manager provides TAAS/W with the official list of local and U.S. holidays and the dates the holidays will be observed. Local holidays must be annotated on the time and attendance roster.

  2. Overseas personnel are expected to observe official local and U.S. holidays on the days designated by the post. The uniform Department of State Regulations should be consulted for further guidance on holidays.

  3. Personnel serving under the Intergovernmental Personnel Act (IPA) should consult those regulations for further guidance on holidays.

4.62.1.4.13.15  (06-01-2002)
Working Overtime on TAAS Projects

  1. Provisions for use of overtime hours and work on holidays should be specified, in writing, in the administrative section of the project’s Technical Assistance Agreement. Overtime will not be paid unless specifically covered by the agreement. The project manager is responsible for determining when circumstances warrant the use of overtime, or work on holidays. The determination should be made based upon the business needs of the project. Form 2787, "Authorization and Report of Overtime Worked" , will be completed by the project manager and forwarded to the Manager, TAAS for approval prior to the use of the requested time.

4.62.1.4.13.16  (06-01-2002)
Time and Attendance Records for Overseas Employees

  1. Official time and attendance records for overseas personnel will be approved by the project manager and electronically forwarded to TAAS/W for input to the "SETR System" . Consult the "Time and Attendance" Handbook, and "Hours of Duty and Absence and Leave" Handbook for guidelines if any questions arise.

  2. The project manager is responsible for the accurate and timely reporting of attendance and leave for permanent TAAS team members and TDY advisors, including administrative leave, annual leave associated with Rest and Recuperation, and Home Leave.

  3. The project manager is responsible for ensuring that Forms 3081, "Time and Attendance Records" are received in TAAS/W no later than the Thursday before the end of each pay period.

  4. Time and Attendance Records for IRS employees on assignment to projects sponsored by the Treasury Department, Office of Tax Assistance (OTA), will be submitted to TAAS/W by the Office of the Director, OTA, by no later than the Thursday before the end of each pay period.

4.62.1.4.13.17  (06-01-2002)
Planning Leave for Overseas Employees

  1. The project manager is responsible for obtaining written requests for all scheduled annual leave during each leave year, from both permanent TAAS advisory staff and TDY employees.

  2. The project managers is responsible for coordinating the leave plans of the entire TAAS advisory team in order to ensure that relations with the host government will not be unduly affected, and to ensure that each member can take "use or lose" leave accruals.

4.62.1.5  (06-01-2002)
Purpose of TAAS Training

  1. Training programs are an essential part of improving any tax administration and transferring technology. This section defines the types of training services offered by TAAS.

4.62.1.5.1  (06-01-2002)
TAAS Training Definitions

  1. TAAS conducts training programs in the U.S. and overseas. TAAS also works with tax administrations to develop or strengthen their own internal training structure. Additionally, TAAS provides instructors and lecturers for the Organization for Economic Co-Operation and Development (OECD) worldwide training programs and the Intra-European Organization of Tax Administrators (IOTA) based in Eastern Europe.

4.62.1.5.2  (06-01-2002)
U.S.-Based Training for Foreign Officials

  1. TAAS schedules 3–4 training programs annually in the U.S. for English speaking foreign tax administrators and/or ministries of finance employees. The training schedule varies from year to year. Courses are rotated to ensure the needs of foreign tax administrations are met. Additional courses are developed when a need is identified or a country requests the training.

  2. Two exceptions to the annual schedule are the Seized Computer Recovery Specialist Training (SCRS) and International Computer Evidence and Analysis Training (ICEAT) that are scheduled annually by the Financial Fraud Institute (FFI) at the Federal Law Enforcement Training Center (FLETC). TAAS is allocated up to four positions in a class each year.

4.62.1.5.3  (06-01-2002)
In-Country and Regional Training

  1. The term in-country training indicates the course is held overseas, at the request of the foreign or host government. When the host government includes participants from neighboring countries, the program is referred to as regional training. Training programs taught in-country might support a TAAS Project or are at the request of the host government. If the host government is requesting the training, fees must be negotiated and a Letter of Understanding must be signed prior to the program. See Figure 4.62.1-15 for a sample Letter of Understanding and necessary attachments.

  2. Most U.S. based programs can be conducted overseas. Only the Computer Audit Specialist (CAS) and the Seized Computer Recovery Specialist (SCRS) courses cannot be exported. TAAS also maintains courses designed specifically for the overseas market. A few programs are translated into Spanish and Portuguese.

    Figure 4.62.1-14
    Xxxxxxxxxxx  
    Xxxxxxxxxxx  
    Xxxxxxxxxxx  
       
    Dear Mr. xxxxxxx:  
       
    This is to confirm discussions between yourself and xxxxxxxx of my staff regarding arrangements for the Internal Revenue Service to conduct a Transfer Pricing Seminar for the xxxxxxxx personnel.
       
    When the Office of Tax Administration Advisory Services (TAAS) conducts training programs for international participants, the cost is calculated on the instructors’ salaries and benefits, travel expenses, miscellaneous expenses and administrative fees. The attached budget details the costs associated with conducting the Transfer Pricing Seminar at the xxxxxxxxx, in xxxxxxx. Two instructors are needed to conduct the five-day program at a cost of $xx,xxx.
       
    Attached are three copies of the Letter of Understanding between IRS and the xxxxxxxx for your signature. If you wish to make changes or additions to the Letter of Understanding, please notify us as soon as possible.
       
    If you have any questions, please contact xxxxxxx of my staff at (202) 874-xxxx, fax (202) 874-xxxx, or e-mail at xxxxxxx@irs.gov.
       
      Sincerely,
       
       
      XXXXXXX
      Director, International
       
    Attachments  
       

    Sample Letter of Understanding

    Figure 4.62.1-14
    Salary (20 days, including preparation and travel time)* US$xx,xxx
    Travel Expenses (24 days @ US$xxx plus airfare @ $3,000)* US$x,xxx
    Total US$xx,xxx
    * figures are based on two instructors and reflect 30% administrative fee

    Estimated Transfer Pricing Seminar Costs

    Figure 4.62.1-14
    This Letter of Understanding establishes the conditions under which the U. S. Internal Revenue Service (IRS) will assist the xxxxxx of xxxxx to train up to 26 Ministry personnel in Transfer Pricing methodology.
    The IRS will conduct a five-day Transfer Pricing Seminar. Two IRS instructors will conduct the course in English. The xxxxxxx will provide any interpretation services, if necessary. IRS will supply all of the required course materials in English. The proposed period of the course will be April 2 – 6, 2003, in xxxxx, pending receipt of this letter.
    1. Services provided by IRS:
      The IRS will —
      a. Determine the qualifications and suitability of the IRS instructors selected for the assignment jointly with the xxxxxxx. IRS will make recommendations and provide the Tax Office with biographical data on the instructors;
      b. Provide technical supervision, direction and support to the IRS instructors, including monitoring the progress of the training;
      c. Provide all of the necessary travel arrangements including visas and country clearance approval for the instructors. All travel costs and expenses will be in accordance with U.S. Government travel regulations.
    2. Services provided by the Ministry of Taxation:
      The xxxxxx will provide the instructors with —
      a. Appropriate space (one large classroom and one small breakout room).
      b. The necessary audiovisual equipment to conduct the training: two flipchart stands, a computer projection system and an administrative fees projector.
    3. Financing:
      a. The xxxxxxx will reimburse the IRS US$xx,xxx within 30 days of the receipt of the invoice.
      b. The xxxxxxx will provide the following support services for —
        (i) Transportation, lodging and salary maintenance for its trainees and monitors.
    4. Amendment and Termination:
      a. Any amendment or change to the above conditions may be made by an exchange of letters between IRS and xxxxxxx indicating mutual agreement to the amendment of change.
      b. Either IRS or xxxxxxxx may terminate this Letter of Understanding, with no liability as to costs, before the start of the Transfer Pricing Seminar with prior notification, with the understanding there will be advanced consultation between the two parties.
    5. Effective Date
      This agreement will become effective on the date of signature of both parties.
      FOR THE INTERNAL
    REVENUE SERVICES (IRS)
       
      _____________ _________
      XXXXXX Date
      Director, International  
             
      FOR THE GOVERNMENT OF XXXXX
         
      _____________ _________
        Date
             
             
             
             
             

    Letter of Understanding

4.62.1.5.4  (06-01-2002)
TAAS Training Programs and the Benefits

  1. TAAS conducts three types of training programs to assist other governments in improving their tax administrations:

    Type Benefits
    Classroom training in the U.S. • Participants interact and exchange information with officials from a variety of countries,
      • Participants take field trips to IRS and other offices. Technical and managerial employees conduct briefings.
    Classroom training in-country. • For about the same cost of sending 3 to 4 people to the U.S., an entire class of trainees receives training in-country.
      • Course material can be tailored to meet the specific needs of the country.
      • Allowing officials from neighboring countries to participate for a fee reduces the cost to the host country and provides for a wider exchange of ideas and information.
      • Funding for regional courses may also come from single funding agency such as the Inter-American Development Bank.
    On-the-job training (OJT) in-country. • Done as follow-on to classroom training, OJT allows participants easy access to instructors as they implement what was learned.
      • OJT instructors work with officials to transfer training technology.

4.62.1.5.5  (06-01-2002)
TAAS Course Titles

  1. The table below contains a list of programs available through TAAS, the length of each course and the location options for holding the course.

    Course Title Length
    In weeks     		Location
    US In-Country
    Advanced Fraud Seminar 1.5 X X
    Audit Techniques 1   X
    Basic Instructor Workshop 2   X
    Casino Audit Techniques 2 X X
    Computer Audit Specialist Training
    (CAS)     		10 X  
    Computer Audit Specialist Workshop 2 X X
    Course Design and Development Workshop 1   X
    Executive Development Seminar 1.5-2   X
    Financial Products Seminar 1 X X
    Gaming Industry Audit Techniques 1.5-2 X X
    International Computer Evidence Analysis Training (ICEAT), 2 X X
    International Financial Fraud Training (IFFT), 4 X X
    International Financial Investigative Techniques (IFIT) 1.5   X
    International Money Laudering 1   X
    Middle Management INTAX Seminar 3 X X
    Principles of Tax Administration 2 X  
    Seized Computer Recovery Specialist Training (SCRS), 2 X  
    Training Center Management and Administration Seminar (TCMAS) 4 X  
    Overseas Training Center Management and Administration Seminar (TCMAS) 2   X
    Transfer Pricing Seminar 1 X X

4.62.1.5.6  (06-01-2002)
Mobile TAAS Instructor Teams

  1. Instructors are identified using normal TAAS procedures shown in IRM 4.62.1.8 Personnel Processing. When conducting courses in-country, instructors should consider the following issues:

    Issue Description
    Prep Time In country preparation time of 1–2 weeks.
    Class size Most classes are limited to 24 participants.
    Management courses, such as the INTAX Seminar, should be limited to 16 participants.
    Classroom space The host country provides classroom space.
    Notify the host country early in the planning stage if the program also requires breakout rooms.
    Equipment The host country furnishes equipment and supplies such as VCR's, cameras, monitors, flipcharts or computers.
    On-the Job Training (OJT) TAAS recommends 2–4 weeks of OJT after the class to foster the transfer of technology. Complex subjects may require an extended OJT period or multiple visits. Include OJT needs in the original TDY request.
    Cost The cost for conducting in-country training usually consists of:
      • the instructors' salary,
      • benefits (22.5%),
      • travel and per diem
      • miscellaneous expenses,
      • commercial materials or software,
      • post differentcial (if applicable),
      • Sunday premium pay (if applicable), and
      • Administrative fee (30%).
      Costs are billed per participant or as a single charge.

4.62.1.5.7  (06-01-2002)
Guidelines for Planning TAAS International Participant Training

  1. There are seven (7) guidelines essential to planning training activities whether the course is taught in United States or overseas. They are coordination, budget, funding, lead-time, and selection of participants, language proficiency, and identification of key issues. A general description of each item is listed below. Detailed information is contained in specific program instructor guides.

    • Coordination — Requests for training from foreign officials should be closely coordinated to analyze the training need, develop a training plan and determine where the training will be held. If The TAAS International Visitor’s Program or an in-country TAAS Project is involved; the training should be coordinated with the appropriate personnel.

    • Budget — The cost of delivering the training, including developmental costs, must be determined using the TAAS Short-term (TDY) Training Assistance Budget Template (See Figure 4.62.1.7-31).

    • Funding— Adequate funding for travel, per diem, course fees, and administrative costs must be secured prior to developing and conducting overseas training programs or allowing participants to attend U.S.-based courses. The cost of TAAS training programs are paid by various sources, including USAID, U.S. Department of State, The United Nations, The World Bank, The Inter-American Development Bank (IDB) or foreign governments.

    • Lead-time — Build in sufficient lead-time to accommodate pre-class requirements. Items such as course announcements, funding, contracting, and participant and instructor identification requires considerable time to complete.

    • Selection of Participants — TAAS staff and/or instructors are often asked to assistance the selection process. The value of training to an organization depends upon the selection of qualified trainees. Some of the criteria used to identify qualified participants are the relevance of training to the employee’s job, years of service, and ability to transfer what was learned to others within the organization.

    • Language Proficiency — Minimum English language skills are required for all participants attending training programs in the U.S. Instructors teaching overseas may be required to speak the language of the country or work through interpreters.

    • Identification of Key Issues — Key issues are identified prior to instructors traveling. Upon arrival in the country however, the instructors should meet with tax officials and participants to confirm key issues the training should address.

4.62.1.5.8  (06-01-2002)
University Training

  1. TAAS cooperates with U.S. universities and other educational institutions offering courses designed for foreign tax administrators. IRS provides instructors or arranges for observational visits. Any joint IRS-university program requires a contract or signed letter of understanding specifying responsibilities and funding arrangements. In most instances, the university funds instructor costs. See Figure 4.62.1-15 for a sample Letter of Understanding and its’ required attachments. See Figure 4.62.1-40 for a sample Intergovernmental Personnel Agreement form and transmittal letter covering employees working with universities or state governments.

4.62.1.5.9  (06-01-2002)
TAAS Training Support For International Organizations (CIAT, IOTA, OECD)

  1. IRS through the office of the Director, International provides technical support and training in tax administration to various international organizations. TAAS coordinates these activities with a number of organizations including:

    • Inter American Center of Tax Administration (CIAT)

    • Intra-European Organization of Tax Administrations (IOTA)

    • Organization For Economic Co-operation and Development (OECD)

  2. Requests for IRS instructors are usually received at the beginning of the calendar year. Minor substitutions and course re-scheduling are on an as needed basis. TAAS management reviews the requests and determines IRS commitments based on subject matter expertise and travel funding availability. TAAS notifies the requesting organization of the final IRS commitments. (See Figure 4.62.1-16)

  3. The desk officer prepares e-mails and/or voice mail messages (VMS) to the appropriate functional area manager requesting primary and back-up IRS instructors for each course. (See IRM 4.62.1.8.2). Once the IRS instructors are identified, the desk officer contacts the employees with regard to completing the paperwork needed for the short term TDY assignment and request a curriculum vitae (CV).

  4. The desk officer notifies the travel office and the program analyst of the selection. The program analyst is responsible for the preparation of necessary travel documents and acts as a liaison with the travel office. The selectee notifies the travel office to arrange for a passport and visa (if required). The instructor’s passport information and curriculum vitae (CV) is forwarded to the sponsoring organization. The sponsoring organization must secure a Letter of Invitation for a visa to be issued by either the Chinese or Russian Embassies.

    Figure 4.62.1-15

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    International - Overseas Operations -FY 2001 OECD Training/Workshops Program

4.62.1.5.10  (06-01-2002)
Automated TAAS Training Files

  1. Directory 50 of the TAAS Correspondence System contains nine sub-directories that house all TAAS training information except for the participant database. Information about previous participants is located in Directory 89. See IRM 4.62.1.9 covering file-naming conventions before saving documents into a directory.

  2. Each directory contains information relating to a specific training topic. Current directories are:

    Directory Chapter Title Contains information on:
    51 Joint TAAS/Treasury Training TAAS/Treasury training programs/schedules.
    52 Source Materials TAAS course material available electronically.
    53 Policies and Guidelines • Training Payment Guide for Collection of Course Fees,
        • General Legal Service’s opinions, and.
        • Sample country to country agreement
    54 Programs Set up by course title, each file contains sub-files with information about a specific training event. Course data includes:
        • Scanned incoming correspondence,
        • Responses to countries requesting training,
        • Training proposals,
        • Contracts,
        • Links to budget information,
        • Instructor and student correspondence,
        • Course schedules,
        • Evaluations, and
        • Arrival and departure information.
    55 Prep forms Miscellaneous forms and information.
    56 Certificates • Training certificates (See 4.62.1-19),
        • Certificates of appreciation,
        • Thank you certificates,
        • CIAT certificates, and
        • Visitor Program certificates.
    57 Generic Training Forms • CD covers and the 1999 TA Training Briefing document discussed at the meeting that year, and
        • Level III feedback information, participant survey form and memo developed in 1999.
    58 Training Brochures/mailing lists Mailing lists for people and organizations receiving literature from TAAS and the original training announcements.
    59 Budget Documents Budget/costing information for training courses and development efforts.

4.62.1.5.11  (06-01-2002)
TAAS Training Participant Database

  1. The TAAS Training Participant Database, located in Directory 89, houses all previous instructors and participants contact information. Participant information in includes:

    • Name,

    • Title,

    • Position level (entry, mid- or executive),

    • Home and office addresses,

    • E-mail address,

    • Home and office telephone numbers,

    • Fax numbers,

    • Course(s) and date(s) attended.

  2. At the end of each training course, instructors forward the above information for participants and instructors to the training coordinator. The information is given to the Program analyst for input into the database. Instructions for entering and retrieving data are located in Directory 89.

4.62.1.5.12  (06-01-2002)
TAAS Course Descriptions

  1. See Document 1851 for course descriptions.

4.62.1.5.13  (06-01-2002)
TAAS Course Development

  1. TAAS follows the IRS course development guidelines contained in IRM 6.411.

4.62.1.5.13.1  (06-01-2002)
Developing New TAAS Courses

  1. TAAS develops new courses as needed. The decision to develop a new course is based on the following:

    • Requested by a TAAS overseas project,

    • Requested by country or international organization, or

    • Recommended by TAAS staff.

  2. The cost of developing the program is also considered. The training coordinator examines the market to identify potential clients to help defray the developmental costs. Whether the requesting country or organization is able to fund the developmental costs is also investigated.

4.62.1.5.13.2  (06-01-2002)
TAAS Course Maintenance and Revision

  1. The training coordinator is responsible for maintaining courses and updating materials. Materials are reviewed bi-annually or as needed and recommendations made to management regarding course and/or content and revisions. Changes are made based on:

    • Participant feedback,

    • Input from foreign officials regarding the value of the training,

    • Instructor feedback,

    • TAAS staff recommendations. or

    • Changes in technical content of the course.

4.62.1.5.14  (06-01-2002)
TAAS Course Scheduling

  1. The training coordinator develops a plan for U.S. based training for each calendar year. Courses are scheduled at least one year in advance to allow participants to secure funding. When possible TAAS develops a two-year calendar.

  2. Class dates are determined as follows:

    • The IFFT and AFS seminars are determined by FLETC. The National Criminal Investigation Training Academy (NCITA) coordinator establishes the dates with NCITA and FLETC.

    • The coordinator at the Financial Fraud Institute (FFI) at FLETC determines the dates for the SCRS and ICEAT courses.

    • Other course dates are determined after discussions with the instructors, or the IRS offices that will host the course.

    • TAAS uses government facilities when available,

    • TAAS contracts for rental space when needed.

    • Course locations are determined after discussions with the instructors and/or IRS management.

4.62.1.5.15  (06-01-2002)
Developing TAAS Course Budgets

  1. The training coordinator develops budgets for each course using TAAS budget templates (See Figure 4.62.1-31 Short-term (TDY) Training Assistance Budget Template). The following items are included in the template:

    • Instructor salaries based on GS-14/10 (San Francisco Locality Pay), or the actual salary.

    • Employee benefits (22.5% of salary).

    • Travel expenses.

    • Miscellaneous expenses.

    • Supplies, commercial materials, software, etc.

    • Rental space.

    • Transportation.

    • Administrative fee (30%).

4.62.1.5.16  (06-01-2002)
TAAS Announcements

  1. The training coordinator and the program analyst develop/update the course announcements. Course announcements are available one year in advance of the training and published on the IRS web site and:

    Announcements are sent via: To:
    E-mail Past participants
    Hardcopy USAID missions
      TAAS overseas projects
      Tax Attaches
      Selected foreign tax officials
      International organizations

4.62.1.5.17  (06-01-2002)
Accepting Qualified Participants

  1. TAAS accepts participants from other tax administrations, or government agencies, which meet the criteria outlined in the course announcement. Nominations are accepted by:

    • Letter,

    • Fax, or

    • E-mail.

4.62.1.5.17.1  (06-01-2002)
TAAS Notification Letters

  1. Acceptance letters are sent to the sponsoring agency. (See Figure 4.62.1-17, Notification Letter.) The training coordinator supplies the program analyst with the necessary information to prepare the acceptance letters. The letter contains:

    • Course dates.

    • Course location.

    • Course overview.

    • Course fees.

    • Request for arrival information.

    Figure 4.62.1-16

    XXXXXXXX    
    XXXXXXXX    
    XXXXXXXX    
         
    Dear Mr. XXXXX:    
         
    Thank you for your correspondence of October 25, 2000, nominating six participants from xxxxxx to attend the International Financial Fraud Training Program (IFFT). We are pleased to accept their nominations, and have reserved spaces for them in the April 22 – May 19, 2001, program.
         
    The course is a 20-day advanced training program, designed for both auditors and investigators. The course deals with numerous aspects of tax enforcement and financial fraud investigative techniques. The program concentrates on:
         
    — Developing financial fraud investigative techniques,
    — Conducting financial interviews, and
    — Determining sources of income.
    Each participating country is expected to make a 10–15 minute presentation about the country’s tax system and issues related to criminal investigations. The participants should bring any organizational charts that are appropriate. There will be an administrative fees projector and flip charts available for the presentation.
         
    The reporting instructions for the course will be sent to you by April 2, 2001. Please forward your participants’ flight itinerary to xxxxxx at fax number (202) 874-1838 by April 9th. Arrangements will be made to meet them at the airport in Brunswick, Georgia and transport them to their lodging. They should book their reservations to arrive in Brunswick, Georgia, via a connection in Atlanta.
         
    They should each bring two (2) separate checks (travelers checks are accepted) to pay for the course (unfortunately credit cards are not accepted):
         
    — IRS Accounting Section: US$x,xxx
    — Federal Law Enforcement Recreation Association: US$xxx
         
    The IRS fee includes the costs of meals and lodging during the training; however the participants for this class will not live on the training facility. Reservations are being made for the participants at a local hotel. We will furnish them the information on the hotel prior to the course. FLETC will provide daily transportation between the hotel and the classroom facilities. If housing becomes available on the training facility, we will advise you of the decrease in the training fee.
         
    Since participants are housed at a local hotel, we recommend that students form groups and rent cars in order to work in the computer labs or use the facilities in the evening. The cost of renting a car would be about $400 per person for a group of four people.
         
    We look forward to meeting your nominees, and to providing the best possible training in this area. If you have any questions, please contact xxxxxx of my staff, at (202) 874-xxxx, fax (202) 874-xxxx, or e-mail xxxxxx@irs.gov.
         
        Sincerely,
         
        XXXXX
        Manager, Overseas Operations

    Notification Letters

4.62.1.5.17.2  (06-01-2002)
TAAS Reporting Instructions And Travel Coordination

  1. Reporting instructions are sent to each participant, or sponsoring agency, 4–6 weeks before the course start date (see Figure 4.62.1-18 Reporting Instructions) by the program analyst. The reporting instructions contain the following information:

    • Housing arrangements.

    • Climate information at the training site.

    • Dress code.

    • General information about the training site.

    • Travel information.

    • Arrival notice form to be received 2 weeks before the course.

    • TAAS staff/instructors coordinate airport pickup.

    Figure 4.62.1-17

    International Financial Fraud Program Reporting Instructions
       
    You have been selected to attend the International Financial Fraud Training Program to be held April 22 – May 19, 2003. The program will be held at the Federal Law Enforcement Training Center (commonly referred to as FLETC or GLYNCO) in Brunswick, Georgia, U.S.A. The following information should help in planning your stay in Brunswick.
       
    The Internal Revenue Service course coordinator in GLYNCO will be Mr. Xxxx. He will be in attendance for the first and last weeks of the class. Please contact him if you have any questions or need assistance at FAX# (202) 874-xxxx, telephone (202) 874-xxxx, or e-mail TAAS@irs.gov.
       
    ARRIVAL  
       
    Students should plan to arrive on Sunday, April 22, 2003, the day before class is scheduled to begin. The easiest way to reach FLETC is via commercial airline into the Glynco Jet Port in Brunswick, located 3 kilometers from FLETC. Participants arriving at the Atlanta airport can easily transfer to one of the commuter airlines serving Brunswick.
       
    Ground transportation to the campus from the Glynco Jet Port will be arranged in advance. Students should FAX their flight itinerary to xxxxx by April 9,2001. Transportation will be made on an individual bass.
       
    HOTEL ACCOMMODATIONS
       
    Room reservations will be made a local hotel. We will advise you of the hotel information prior to the seminar. The cost of lodging is included in the course fees listed below. A free shuttle bus service provides daily service between the hotel and campus. However, we recommend that participants form groups and rent cars in order to use the training facility in the evening. Students are permitted to use the computer equipment and library in the evenings.
       
    ACCOMPANYING FAMILY
       
    Please notify this office as soon as possible if you plan to have your family accompany you to this training. If the participants are housed on-base, family members cannot stay on the training facility. Because of insurance restrictions, family members cannot use the FLETC shuttle base or attend the classroom sessions.
       
    Participants can be reached at:
       
    Address: IRS/CID
      Federal Law Enforcement Training Center (FLETC) — Bldg. XXX
      Glynco, GA 31524
      Telephone number: (912) 267-xxxx
      FAX number: (912) 267-xxxx
       
    MEALS  
       
    Students will eat their meals (including weekends) at the FLETC cafeteria. The cafeteria offers a large choice of foods and has a salad bar, a grill, and a regular food line serving a number of different entrees, fruits, vegetables, breads and desserts. The cost for all food is included in the Federal Law Enforcement Center fee.
       
    CLOTHING AND EQUIPMENT  
       
    Casual attire is acceptable for most classroom activities. Male students are required to wear shirts with collars, slacks, socks, and shoes for classroom training. However, a coat and tie (or equivalent) will be required for the interviewing exercises and the class photograph. Female students should wear comparable attire. Jeans, T-shirts, shorts and other informal attire is not acceptable in the classroom. This rule is strictly enforced. In the past, participants have chosen to wear uniforms provided by FLETC (there is no additional charge for the uniforms, unless they are lost). The uniforms are issued during the first week of class.
       
    The Center will provide T-shirts, gym shorts, sweat suits, supports, athletic bras, socks, and towels for participants using the Physical Techniques Complex after hours. These items will be issued to students during the first day of class. Students are held accountable for any missing items. Since athletic shoes are not available from the Center for student use, each student should bring or plan to buy at a local store, his/her own athletic footwear (running/court shoes).
       
    The temperature is April is hot (30–35°C) and humid (80–100%).
       
    Students should bring a small battery operated calculator for classroom use. An English dictionary is recommended for non-native speakers. All other classroom materials and supplies will be furnished.
       
    If participants live on the FLETC facility, there are no telephones in the rooms. Participants should bring a telephone credit card to make international calls. Some commercial phones will also accept regular credit cards (Visa, MasterCard, etc.). If participants are housed in a hotel, international calls can be made from the room and paid for at checkout. Pre-paid phone cards can also be purchased locally.
       
    CLASS SCHEDULES  
       
    Class hours will be 7:30 a.m. to 4:30 p.m. each day. Excused absences will be permitted only in an emergency situation. While attending class you should not make any weekend plans that require you to travel on Friday or Monday. The class will finish late in the afternoon on Friday May 18, and graduation will follow. Return reservations should be made for Saturday May 19, 2003.
       
    Recreational equipment such as golf clubs, racquet, and balls are available for students to check out. The Student Center has a pool table, foosball, and a Karioki machine. STUDENT ACTIVITIES
       
    There are a variety of activities such as basketball, golf, racquetball, tennis and volleyball available for students. Recreational equipment such as golf clubs, racquet, and balls are available for students to check out. The Student Center has a pool table, foosball, and a Karioki machine.
       
    In previous classes, students have combined resources and rented cars for the weekends to travel to Disneyworld and EPCOT Center. Individuals interested in renting a car must have an international driver’s license and a major credit card.
       
    DEPARTURES  
       
    Participants should schedule departures for Saturday May 19, or if necessary, the evening of May 18. Return transportation will be provided to the airport in Brunswick. Students should provide the course coordinator with their departure information by May 14.

    Figure 4.62.1-17

    FINANCIAL DATA
         
    Participants should arrive with cash, government checks, or traveler’s checks to pay fees. All payments are due in U.S. currency.
         
      1. IRS Course Fee — $x,xxx.
      2. FLETC Recreation Association fees for receptions, award brunch, etc., $xxx.00.
         
    These fees should be paid in separate checks. In addition, each student will want to bring a sum of money for his/her own personal use (personal items, weekend transportation, admission to local attractions such as Disneyworld, etc.). An amount of $xxx is suggested. Please bring sufficient traveler’s checks or cash for your expenses. It is very difficult to exchange currency in the United States.

    Figure 4.62.1-18

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Reporting Instructions

4.62.1.5.18  (06-01-2002)
TAAS Course Administration Responsibilities

  1. All IRS training programs have standard administration/instructor responsibilities. TAAS training programs have additional duties, as participants are foreign government representatives. The training coordinator or lead instructor major responsibilities are:

    • Instruction and evaluation of participants,

    • Socialization — (airport pickup, weekend and after hours activities, opening and closing receptions, troubleshooting),

    • Prepare participant certificates of completion (See IRM 4.62.1.5.18.1)

    • Transportation (to grocery stores, other training sites, weekend activities, confirmation of airline tickets),

    • Sharing information about TAAS training programs and overseas assistance projects,

    • Collection and disbursement of course fees IRM 4.62.1.5.20 Background on TAAS Training Fees Collection,

    • Prepare a coordinator’s evaluation,

    • Forward participant and instructor information (See IRM 4.62.1.5.11) to TAAS/W for input into the database, and

    • Teaching.

4.62.1.5.18.1  (06-01-2002)
Sample TAAS Certificate

  1. A sample certificate is shown in Figure 4.62.1-18. The box containing an "X" indicates where the gold IRS seal is attached.

    Figure 4.62.1-19

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Sample Training Certificate

4.62.1.5.18.2  (06-01-2002)
Instructor's Evaluation Of the TAAS Sponsored Course

  1. Each instructor, or instructor team, should evaluate the courses as outlined in the TDY assignment process. The evaluation should include:

    • Administrative support from TAAS.

    • Course materials.

    • Summary of participant evaluations.

    • Analysis to determine if the course objectives match the participants needs.

    • Recommendations to improve the course content or delivery.

    • Evaluation of individual participants to be forwarded to the sponsoring agency.

4.62.1.5.18.3  (06-01-2002)
TAAS Participant Evaluation Letters

  1. Based upon the instructors’ evaluation, the training coordinator will prepare an evaluation of each participant (see Figure 4.62.1-20). The letter is sent to the sponsoring agency. A copy of the letter is sent to the participant (see Figure 4.62.1-21).

    Figure 4.62.1-20

    Xxxxxxxxxx    
    Xxxxxxxxxx    
    Xxxxxxxxxx    
         
    Dear Ms. xxxxxx:
         
    We appreciate the opportunity of having had xxxxxxx of xxxxxxx attend the International Financial Fraud Training Program. The Office of Overseas Operations and the Criminal Investigation Division of the Internal Revenue Service jointly sponsor this training class for foreign tax officials. Participants from xxx different countries attended the training.
         
    The course, developed by a team of special agents and senior instructors, included subjects deemed most relevant and useful for financial investigators. With participants from so many different countries, it was necessary to present those subjects most pertinent to a majority of participants. The resultant curriculum was four weeks of intense training reflecting the best of what is presented to IRS special agents but modified to be more applicable to the international arena.
         
    Subjects taught in the course included:
         
    — Orientation to the U.S. Tax System
    — Sources of Information — U.S. and Abroad Indicators of Fraud
    — Money Laundering
    — International Banking Systems
    — Bank Secrecy
    — Tracing Funds through Financial Institutions
    — Specific Item Method of Proof
    — Net Worth Method of Proof
    — Financial Interviewing
    — Organizing and Documenting Evidence
    — Forensic Accounting
    — Transfer Pricing Overview
    — Seized Computer Evidence Recovery Overview
         
    Each tax official conducted three mock interviews with professional role-players. This is a critical part of the training as it provides participants with an opportunity to practice some of what they have learned. Interviews were conducted with a taxpayer, bookkeeper, and informant. After each interview, the student’s performance was critiqued orally and a brief written critique was prepared.
         
    The emphasis of the course was on learning. There were no numerical grades or written tests. Given the diversity of backgrounds and language skills, it is the school’s position that written examinations would not accurately measure each participant’s progress. As an alternative, the work of the participant was monitored and group discussions helped evaluate comprehension levels. All of the participants worked extremely hard and put in their best effort.
         
    Xxxxxxxx received very good comments all of his instructors. Xxxxx was an integral member of the class. He did an excellent job on the practical exercises.
         
    We appreciate Xxxxx’s participation in this training program. He should be complimented on his performance. He was an excellent representative of his country.
         
        Sincerely,
         
        XXXXXXX
        Manager, Overseas Operations

    Participant Evaluation

    Figure 4.62.1-20

    Xxxxxxxxx  
    Xxxxxxxxx  
    Xxxxxxxxx  
       
    Dear Mr. xxxxxx:  
       
    Congratulations on successfully completing the International Financial Fraud Training Program. Enclosed is a copy of your evaluation. I hope that the information shared in the class and the networking system developed by all participants will help you throughout your career.
       
      Sincerely,
       
      XXXXXXX
      Manager, Overseas Operation
       
    Attachment  

    Participant Evaluation Cover Letter

4.62.1.5.18.4  (06-01-2002)
Instructor Letter

  1. The training coordinator also prepares an evaluation letter for each instructor. In the case of FLETC courses, the FLETC program manager prepares the letters.

4.62.1.5.18.5  (06-01-2002)
Scheduling Social Avtivities for TAAS courses

  1. As representatives of both the IRS and the U.S. Government, instructors are expected to extend hospitality to our guests by interacting with participants outside of the classroom. For many participants, this is their first trip to the United States. The number and type of activities depend on the length and location of the training program. Participants are expected to pay for any activity related fees. Possible activities could include international dinners, sightseeing trips, amusement parks, athletic events or shopping trips. Closing receptions and/or graduation lunches should also be discussed with the TAAS training coordinator. Individual course administrative guides provide additional information.


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