(1) These guidelines are intended to clarify the policy governing the selection of locations and facilities for IRS training activities, meetings and conferences. The objective of these guidelines is to support a Service goal of limiting the use of non-Government facilities or Government facilities outside of the metropolitan area of the IRS host office. IRM 6.410.2 will help to ensure that the use of these facilities, when necessary, will not be brought into question especially with regard to avoiding abuse or the appearance of abuse.

The following terms are used throughout this Section:

The following references provide specific guidance to material covered in this Section:

In selecting training locations or facilities, consideration will be given to:

As a general rule, Government facilities will be used for training IRS personnel, meetings, and conferences when such facilities are available and adequate to meet the primary objectives of the training. Non-Government facilities should be used only when Government space is not available, or the Government space does not meet training requirements as justified by special circumstances.

Whether Government or non-Government facilities are used, the facility should be selected on the basis of achieving training/meeting objectives at the lowest cost. The facility selected usually should be located within the same metropolitan area as the IRS office hosting the training, unless it can be clearly demonstrated that use of a location outside of the metropolitan area is more conducive to training, meeting or conference and/or more cost effective. Form 10416, Approval Request for Use of Meeting Facilities should be used in computing lowest total cost ( see Exhibit 6.410.2-1) and the following items should be considered:

The person or office responsible for the training, meeting or conference should prepare a written justification for any additional cost associated with using a non-Government facility or Government facility outside of the metropolitan area.

Use of resorts or resort-type facilities should be avoided.

The authority to approve the use of any non-Government facility, regardless of location, or any Government facility outside of the metropolitan area of the IRS office hosting the training, meeting or conference, resides with division commissioners, the head of each division/function, or other equivalent organizational unit. This authority may be redelegated by these officials to employees under their jurisdiction.

Where estimated costs for a proposed facility exceed $100,000, an additional level of approval is required. Prior to making any nonrefundable financial commitments submit a memorandum to the Deputy Commissioner of Operations Support for review and approval. The memorandum should detail:

All cost comparisons, justifications, approvals, and other information on the location and nature of training will be retained by the office of the approving official and correlated with the Office of Procurement if procurement action is involved.

It is not possible to anticipate and describe every conceivable circumstance which might justify more costly (in terms of direct expenditures) training, meetings and conferences in non-Government facilities or locations outside of the metropolitan area. As a general rule, use of more costly facilities is to be avoided, except where it can be demonstrated that the anticipated benefits will more than offset any additional direct expenditures, and will not give the general public an appearance of unnecessary spending on the part of the Service.

Where the nature of the training facility is of unusual importance to achieve the objectives of a realistic training activity on Service operations, an exception to the normal requirement for minimizing total costs may be made, subject to the criteria listed in the guiding principles above. See IRM 6.410.2.4.

When factors such as minimization of interruptions and " peace and quiet" are a part of the decision-making process, consideration should be given to methods which can be employed to secure these conditions without having to resort to non-government facilities or locations outside of the metropolitan area of the IRS organizational unit hosting the training, meeting or conference. In addition, careful thought must be given to avoid any misinterpretations or conflicts of interest possibly associated with the use of non-Government facilities. As a government agency administering a public service we must maintain impartial and objective relationships with outside groups interested in IRS operations.