IRS Training Programs 3 — Questions and Answers
Question 1: What is the role of the IRS's National Training and Development office?
- To oversee congressional tax legislation
- To design, deliver, and evaluate training programs for IRS employees nationwide (Correct answer)
- To administer Enrolled Agent licensing exams
- To supervise taxpayer education grants
Correct answer: To design, deliver, and evaluate training programs for IRS employees nationwide
The National Training and Development office is responsible for creating and managing learning programs that develop IRS workforce skills.
Question 2: Which of the following best describes the 'train-the-trainer' model used in IRS employee development?
- Experienced employees teach peers who then instruct others in their units (Correct answer)
- All training is outsourced to private contractors
- Managers receive training that is identical to front-line employees
- New hires train senior employees on updated tax law
Correct answer: Experienced employees teach peers who then instruct others in their units
In the train-the-trainer model, skilled employees are trained as instructors so they can cascade learning to colleagues throughout the organization.
Question 3: The IRS's Annual Filing Season Program (AFSP) requires non-credentialed tax preparers to complete how many hours of continuing education annually?
- 6 hours
- 10 hours
- 18 hours (Correct answer)
- 24 hours
Correct answer: 18 hours
Non-credentialed preparers must complete 18 hours of CE annually, including a 6-hour Annual Federal Tax Refresher course, to participate in AFSP.
Question 4: In IRS employee training, what does the term 'blended learning' refer to?
- Combining federal and state tax law instruction
- Mixing new hire and experienced employee classes
- Integrating online self-study with instructor-led or on-the-job components (Correct answer)
- Alternating between ethics training and technical training
Correct answer: Integrating online self-study with instructor-led or on-the-job components
Blended learning combines digital/online learning modules with face-to-face or practical training for a comprehensive development experience.
Question 5: Which IRS division operates the Taxpayer Education and Communication (TEC) program?
- Small Business/Self-Employed (SB/SE) (Correct answer)
- Large Business and International (LB&I)
- Criminal Investigation (CI)
- Taxpayer Advocate Service (TAS)
Correct answer: Small Business/Self-Employed (SB/SE)
The SB/SE division operates TEC to educate small business owners and self-employed individuals about their tax obligations.
Question 6: What is the primary purpose of IRS Publication 3189, the Volunteer E-file Administrator Guide?
- To train taxpayers on how to self-file electronically
- To guide site coordinators on setting up and managing e-file operations at volunteer sites (Correct answer)
- To certify paid preparers in electronic filing
- To document IRS internal e-file system architecture
Correct answer: To guide site coordinators on setting up and managing e-file operations at volunteer sites
Publication 3189 provides administrators at VITA/TCE sites with instructions for establishing and managing electronic filing systems.
Question 7: What quality review process does the IRS require VITA sites to perform on completed tax returns?
- Peer review by another certified volunteer before the return is filed (Correct answer)
- Supervisory sign-off by a licensed CPA
- IRS district manager approval for each return
- Random sampling by the site's partner organization
Correct answer: Peer review by another certified volunteer before the return is filed
VITA sites must have a second certified volunteer review each completed return for accuracy before it is filed or given to the taxpayer.
IRS Training Programs 3
What is the role of the IRS's National Training and Development office?