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LMSB New Hire Training
LMSB New Hire Training Overview
NTEU BriefingMay 4, 2009
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Today’s Objectives
• Explain Redesign Goals • Discuss Regional and Local OJI Roles • Describe New Flexible Blended-Learning
Format
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Design Goals
Clear Training Objective: By the end of the 26 week New Hire Training
program the employee will be able to perform a “Quality Audit” of an LMSB Taxpayer.
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Design Goals
Provide a consistent quality training program that is flexible to individual training needs:
1. Focuses on the Quality Audit Standards.
2. Quality Standards establish guidelines for quality and consistency throughout LMSB.
3. Quality Standards follow progress of audit span and establish the order of content for redesigned training.
4. Flexibility for individual training needs and job aids for performance support.
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Design Goals Redesign LMSB New Hire training to reduce
impact on DET:
1. Domestic training converted from classroom supplemented with local OJI’s, to blended learning with regional OJI’s and local OJI’s/Mentor.
2. Specialists continue to attend classroom specialty Phase Training.
3. Specialists will also participate in redesigned LMSB New Hire training.
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Design Goals Reduce impact of New Hire Training on direct
exam time: 1. Field no longer supports two-week C-Corp classroom or OJT
workshop delivery.
2. Previously delivered 100 hours of local workshops to all new hires.
3. Procedural workshops will now be delivered electronically via procedural job-aids.
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New Hire Training Roles Training Manager and Local OJI/Mentor
a) Assign Training Casesb) Perform Case Visitations and In-Process Reviews
– (streamlined “quality review checksheet”) c) Audit Skills Transferd) Certify Training Completion (ELMS)
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New Hire Training Roles
William Stryker LMSB Techical Training Regional OJI Manager
EastRegional OJIs
Central Regional OJIs
Mountain/PacificRegional OJIs
Rob LaVanwayLMSB Technical Training
Manager
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New Hire Training Roles Regional OJI:
a) Ongoing Consultationb) Delivers Weekly Centra Sessionsc) Delivers Quality Audit Standardsd) Delivers Workshops – Procedure Guidese) Delivers Tax Lawf) Delivers IMSg) Transfers Audit Experience Skills h) Facilitates Training Progression
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New Hire Training Roles
Regional OJI Delivery Methods: • Ongoing Consultation • Weekly Centra Sessions• Procedure Guides – Job Aides• MicroMash -Tax Law • IMS Centra Training • Learning Library
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New Hire Training RolesLearning Library:
1. Books
2. Taped Centra Sessions
3. Electronic Research
4. Web-Based Courses (ELMS)
5. MicroMash Courses
6. System Tools
7. Tax Computation Training
8. Tutorials
9. Videos
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Flexible Blended-LearningWeekly Training Format:
1. OJT Training Cases2. Monday CENTRA
a) Auditing Standards Discussionb) Audit Techniques/Experience Discussions
3. Learning Eventsa) Tax Lawb) Proceduresc) IMS
4. Friday Centra Q&A
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Week 1 Training Introduction
1. Learning Bank - Introduction
2. Procedure Guide – “Filing to Audit”
3. Procedure Guide - “Workload Management”
4. Procedure Guide – “Time Management”
5. MicroMash Lesson 1, - “Fundamentals of Corporate Taxation”
6. Introduction and Course Objective for IMS with Job Aids
7. IMS
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Week 2 Quality Audit Standard 1-A,
“Initial Planning”
1. Procedure Guide – “Filing to Audit”
2. Procedure Guide - “Workload Management”
3. Procedure Guide – “Time Management”
4. MicroMash Lesson 1, - “Fundamentals of Corporate Taxation”
5. IMS
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Week 3 Quality Audit Standard 1-B,
“Audit Plan”
1. Procedure Guide – “Internet Tour”
2. Procedure Guide - “Disclosure”
3. Procedure Guide – “Pre-Contact Analysis”
4. Procedure Guide – “Risk Analysis”
5. Procedure Guide – “Initiating an Exam”
6. Procedure Guide – “Exam Plan”
7. MicroMash Lesson 3, - “C Corp Schedule M-3”
8. IMS
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Week 4 Quality Audit Standard 2,
“Inspection and Fact Finding”
1. Procedure Guide – “Conducting the Exam”
2. Procedure Guide - “SRS”
3. Procedure Guide – “Package Audit”
4. Procedure Guide – “Employment Taxes”
5. MicroMash Lesson 4, - “C-Corp Schedule M-3 Simulation”
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Week 5 Quality Audit Standard 3-A,
“Application of Law, Tax Determination”
1. Procedure Guide – “Research”
2. Procedure Guide - “CCH CD Installation”
3. Procedure Guide – “Limited Scope Examination”
4. Procedure Guide – “LIFE Examination”
5. MicroMash 5 – “Fin 48 Accounting for Uncertainty”
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Week 6 Quality Audit Standard 3-B and C,
“Mid-Cycle Risk, Issue Development, Proposal and Resolution”
1. Procedure Guide – “Tier I, II, and III Issues”
2. MicroMash Lesson 6, - “Accounting for Liabilities”
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Week 7 Quality Audit Standard 4-A & B,
“Workpapers and Reports”
1. Procedure Guide – “Workpapers”
2. Procedure Guide - “IDR”
3. Procedure Guide – “Penalties”
4. MicroMash Lesson 7, - “Entity Comparison”
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Week 8 Quality Audit Standard 4-A & B,
“Workpapers and Reports” (cont)
1. Procedure Guide – “Third Party Contact”
2. Procedure Guide - “Form 5701”
3. Procedure Guide – “Summons”
4. MicroMash Lesson 8, - “Uniform Capitalization”
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Week 9 Procedures and Case Closing
1. Procedure Guide – “Claims and Amended Returns”
2. Procedure Guide - “Sub/Del Return Procedures”
3. Procedure Guide – “Joint Committee”
4. Procedure Guide - “Case Closing”
5. Procedure Guide – “Fast Track”
6. MicroMash Lesson - Learning Bank Option
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Week 10 Procedures and Case Closing
1. Procedure Guide – “Processing Advanced Payments”
2. Procedure Guide - “Tax Comp Specialist”
3. Procedure Guide – “Tax Benefit Doctrine”
4. Procedure Guide - “Interest on Deficiencies”
5. MicroMash Lesson - Learning Bank Option
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Week 11 Procedures and Case Closing
1. MicroMash Lesson - Learning Bank Option
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Weeks 12 - 26Training Cases and Individual Training Plans
1. MicroMash and Learning Library Options
2. Individual Training Plan
3. Level 2 Evaluation – Quality Case Review
4. Continued Consultation with Regional OJI
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Weeks 27 - 52Team Member Mentoring
1. Assignment as Team Member
2. Audit Experience Skills Transfer
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After Week 52 Audit Techniques, Tax Shelters, and LIT Training
1. Classroom - Audit Experience Skills Transfer
2. Tax Shelters
3. Classroom – Leveraging International Training
4. Level III Evaluation - Focus Groups
5. Individual Development Plan
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New Hire Phases
Phase I - Weeks 1 through 26 • Training Cases • Procedures • IMS • Tax Law
Phase II – Weeks 27 through 52 • Apprenticeship - Team Member
Phase III – After Week 52• 2-week Auditing Techniques; Tax Shelters; and
LIT
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New Hire Training Web Site
• What’s New• Managers of New Hires• Newly Hired Revenue Agents (Domestic & Specialists)• Newly Hired Interns• OJI’s
Web site address: http://lmsb.irs.gov/hq/mf/NewHire/index.asp
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Audit Experience
Skills Transfer: • Regional OJI Presentations and Consultation (weeks 1-26)• Local OJI/Mentor Case Visitations (weeks 1-26)• Apprenticeship (weeks 26-52)• Audit Techniques Class (after week 52)
Recommended