Registration:
How to Register
All IRS and Counsel employees should register online at http://counsel.web.irs.gov/eTools/training/courses/default.asp?Course_ID=874 . All others will register by completing the registration form and sending it to the program manager.
NOTE: The above links will not take you directly to the Counsel intranet sites. You can copy the addresses to the address line on your browser.
Where to Attend
http://irweb.irs.gov/AboutIRS/bu/cl/comm/tv/findlocationart/default.aspx
Classroom courses, as opposed to Distance Learning Courses, are given
at 1111 Constitution Avenue, NW , Room 2615. This classroom seats 54 participants.
The distance learning classes are broadcast by satellite before a live
studio audience. Students in the Washington, D.C. area who plan to seek
LL. M. credit for designated courses will be required to participate as
members of the studio audience in New Carrollton for all sessions. If
not seeking LL.M. credit, Washington, D.C. area students may also attend
Distance Learning courses at 1111 Constitution Avenue, NW (Room 2615),
500 North Capital (Room 5202), 1750 Penn Ave (Room 581) and 801 9th Street
(Room M4-360).
If you are not in the Washington D.C. area, you will attend the Distance
Learning courses at your local downlink sites. You will be able to see
the professor during the broadcast and talk with him or her via the web
discussion group.
Participation
Attendance is taken at all sessions. Remember to sign in.
All training materials are given to registered participants only. Please read the assigned material ahead of time and plan to actively contribute to the class.
Chief Counsel Exam Track registrants will receive all course material whether or not there is a cost involved. If a cost is involved, Audit Track registrants (both Counsel and IRS) will only receive the electronic material prepared by the professor, and book costs will be the responsibility of each IRS business unit. The States will also be responsible for funding book costs for state registrants.
Missed Classes
If you miss a class, you should view the videotape or DVD before the next session. DVDs are available in the Chief Counsel Library for headquarters participants and at the remote locations from the IVT site coordinators.
Examination
Exam track participants are required to take the final exam on the date scheduled.
Participants may not ordinarily sit for the final exam, nor receive a certificate, unless they have attended at least half of the classes in person (in the classroom or downlink location). Although videotapes of each class are available to employees who have a legitimate reason for missing an occasional session, attendance via videotape is not an option.
If you are taking a course for LL.M. credit, your exam must be proctored. Arrangements will be made through the Training & Communications program manager.
Grades and Credits
All examination grades are pass, fail, or superior except for employees electing to register for LL.M. credit. LL.M. credit candidates will be graded on an alpha system, with only individuals earning a grade of "B" or better qualifying for the transfer credit.
All Chief Counsel attorneys have the opportunity of earning up to four credits toward an LL.M. at New York University. Washington D.C. area attorneys also have the opportunity of earning up to four credits toward an LL.M. at Georgetown University. Please see the details of the credit policies of Georgetown and New York University applicable to Program courses by following the links provided below.
It is your responsibility to manage your academic career. Discuss your LL.M. academic progress and possible transfer of credits with your advisor. LL.M. credits may be earned only in non-required courses. Those who seek LL.M. credit must so elect at the first class. Instructions for electing LL.M. credit will be made available during the first class. The election will be irrevocable after the second class session.
Those not taking the examination or the first make-up examination on the prescribed dates will not receive a certificate showing "superior" regardless of the examination results.
Examination grades will be mailed or e-mailed directly to you with model answers and certificates of attendance. The actual grades are kept only in the Training Division for statistical purposes and only individuals earning the grade of superior are identified by name. About 10% of individuals taking the examination earn such a grade.
It is your responsibility to maintain your professional licenses (bar, CPA, etc.) and earn enough acceptable education credits within the prescribed rules. The Human Resources Division will provide attorneys completing any distance learning or classroom course with a certification of attendance designed to be filed with your submission to CLE boards or commissions. This certificate has been accepted by many state bars, though not all. Thirty-nine states require CLE certification on an annual to tri-annual basis. Thirty-three of those states accept participation in live distance learning broadcast; nine states will not accept video-tape training.
NYU School of Law LL.M. Transfer Credit Policy
Georgetown LL.M. Transfer Credit Policy
Withdrawal
If you need to withdraw from a course, you must do so with your Associate Chief Counsel's or Division Counsel's approval before the end of the fourth class. A copy of the withdrawal form is available online.