1.4.7. TE/GE Knowledge Management (KM) Administration

(1) KM encompasses a combination of practices that enable TE/GE to capture, organize, and share the information needed to carry out the mission of the organization. Its implementation helps ensure that the wealth of knowledge and experience our employees possess is shared and is used to improve the organization. TE/GE Knowledge Management materials reside on the Service Wide Virtual Library.

• Capture, compile and catalogue current technical knowledge relevant to TE/GE functions, and maintain in a form easily accessible to TE/GE employees.

• Consolidate, preserve and share TE/GE’s technical knowledge base.

• Establish knowledge networks that connect employees and improve communication and collaboration.

• Make timely technical assistance available to all TE/GE employees.

• Ensure quality and consistency of technical positions taken and services performed on behalf of TE/GE.

(1) By Treasury Order 150, the Secretary of the Treasury delegates to the Commissioner of Internal Revenue the responsibility for the enforcement of the Internal Revenue Laws.

(2) Policy Statement 1-21 (IRM 1.2.1.2.5) provides:

1. The Internal Revenue Service will be a progressive organization.

2. There will be a definite program to enhance the effectiveness of all elements of the Service. The program will be comprehensive in concept, imaginative, yet realistic in design and will be so administered so as to provide vigorous and dedicated attention to making the Internal Revenue Service a truly forward thinking organization, one that will be recognized by employees and the public alike as representing that which is best in modern and progressive management.

(1) This table lists acronyms used in this IRM and their definitions.

(1) A Senior Manager leads the KM Area to:

• Plan

• Identify approaches to proactively meet employees’ knowledge needs.

• Work collaboratively to answer questions.

Note: KM Areas are Exempt Organizations and Employment Tax, Employee Plans, Indian Tribal Governments and Tax-Exempt Bonds.

(2) Major duties include, but aren’t limited to:

• Lead employees.

• Direct resources and plan KM operations.

• Guide priorities for KM activities.

• Promote coordination among KM teams and other functions including work plan development, case selection, and other compliance and outreach activities.

• Develop strategies to improve and enhance coordination and cross-functional integration.

• Coordinate meetings: agenda-setting and meetings with KM Managers.

• Collaborate with other Senior Managers and KM teams to share best practices and maintain consistent operations across TE/GE.

• Develop procedures and controls to ensure that KM content is of high quality, complete, and accurate.

• Develop and update procedures and guidance materials on KM operations.

• Identify, report, and escalate issues.

• Ensure submitted suggestions are addressed.

• Identify and set goals for the KM Area.

• Coordinate ongoing KM staffing, solicitation, and hiring requirements.

• Be the primary decision maker for KM postings, advice, and processes.

• Update the KM Area's Action Plan with task status and secure Tier 1 Director approval, if applicable.

• Coordinate refresher or current training on KM operations to Core Teams, Extended Core Teams, and users as needed.

• Approve content posting and secure Tier 1 Director approval, if applicable.

(3) If there is no Senior Manager, the functional Director fulfills the Senior Manager role.

(1) A KM Manager:

1. Oversees the KM team’s day-to-day operations

2. Ensures the KM team meets its identified goals as established by the Senior Manager

3. Ensures the KM team exhibits collaboration and knowledge sharing in its activities.

(2) Major duties include but aren’t limited to:

• Promote a collaborative environment that: allows employees to express and consider differing opinions; supports team building and diversity amongst participants.

• Ensure Core Team and Extended Core Team members adhere to KM roles and responsibilities.

• Manage work assignments and monitor workload.

• Create an Action Plan that guides KM activities and ensures KM content is regularly reviewed and updated for currency, relevance and quality and secures Senior Manager and Director approval, if applicable.

• Help coordinate the Core and Extended Core Teams to develop content and training materials, answer questions and reach consensus.

• Offer the Extended Core Team learning opportunities in coordination with the employees’ Manager of Record.

• Check-in regularly with Extended Core Team’s Manager of Record to discuss progress, workload, time management, etc.

• Analyze trends on the Contact an Expert data and discussion forum to identify new issues, areas requiring additional content development, and potential topics for KM Events.

• Review regularly the Contact an Expert tracker to ensure data is complete and ensure technical quality of responses.

• Ensure Core Teams and Extended Core Teams are sufficiently trained on KM operations and technology.

• Coordinate with other KM teams to develop training materials with Learning and Education (L&E) to promote cross-functional collaboration and engagement.

• Collaborate with other KM Managers to share best practices and ensure consistent operations.

• Review submitted suggestions for KM, assign them, and ensure they are addressed.

• Identify and follow up on questions outstanding more than 20 business days.

• Get approval to post content.

• Provide input on Extended Core Team members’ performance evaluations.

• Coordinate KM events to avoid conflicts.

• Review training recommendations.

(1) The KM Manager may designate or be assigned a KM Lead for support in day-to-day operations. Depending on the KM team's size and complexity, this role may not be required. Typical lead duties may include:

1. Set up internal team meetings.

2. Monitor the Contact an Expert queue and assign them based on the KM Manager’s direction.

3. Act as a liaison between the team and the KM Manager.

4. Knowledge Base site administrator.

   Note: Duties are assigned based on the individual’s grade and experience level.

(1) KM Core Team members participate in the day-to-day operations of a KM team. They help:

1. Capture and develop content.

2. Share expertise.

3. Collaborate.

(2) Major duties include but aren’t limited to:

• Maintain content on KM SharePoint sites and ensure it’s current.

• Identify the need to collaboratively create new content and get items approved such as job aids, examination tools, Issue Snapshots, and pro forma language to post to the KM sites.

• Work with KM Manager and KM Senior Manager to brief Executives on emerging technical issues.

• Communicate routinely with the field and other stakeholders to stay abreast of new developments and emerging issues.

• Be responsible for their own technical development and growth of expertise.

• Track significant developments such as new laws, industry practices, guidance, etc.

• Recommend training with Training Coordinators and L&E.

• Communicate new developments and topics of interest to relevant TE/GE employees via email, meetings, Frequently Asked Questions , Hot Topics, etc.

• Plan, develop content and facilitating KM Events to share information and engage in dialogue with employees.

• Respond to questions and work with the Core and Extended Core Teams to answer them, if applicable.

• Develop and routinely update FAQs based on questions received.

• Monitor the website for feedback and general maintenance.

(1) An Extended Core Team member:

1. Devotes up to 25% of his/her time

2. Supports one or more KM teams in some or all of the Core Team member duties in IRM 1.4.7.2.4 (2)

3. May have varying levels of experience with KM technical issues.

(2) The KM Manager assigns work to Extended Core Team members in consultation with the employee’s own manager based on the:

• employee’s availability

• employee’s expertise

• KM team needs

(3) The Extended Core Team employee’s Manager of Record does management functions including time and leave approval, routine performance evaluations, and disciplinary actions.

(1) Communications & Liaison (C&L) supports KM objectives through communications support. C&L helps with SharePoint site support administration and provides technological expertise.

(2) C&L supports technology for KM SharePoint sites by doing these tasks, including but not limited to:

• Submit system defects/errors and technology enhancements/improvements from the feedback process to the Change Control Board.

• Be the central point of contact for submitting technology change requests (including requested prioritization) per the Change Control Process.

• Do structural updates to KM Portal approved via the Change Control Process. See KM Portal.

• Manage Permissions for KM Portal and troubleshoot any access problems.

• Support KM Teams in using their Knowledge Bases and KM Portal sites effectively including configuring internal document libraries, setting up alerts, etc.

• Offer basic user support and troubleshooting for using the KM Portal.

(3) C&L also supports the KM teams using communication tools and processes by doing these tasks, including but not limited to:

• Edit TE/GE-wide communications on KM updates, events and general presentations about KM activities and services.

• Edit other communication materials as needed, such as newsletter articles or other KM communications.

• Publish appropriate information on KM Portal, IRS.gov, and other TE/GE communications once approved.

• Edit KM training and communication materials for plain language and make 508 compliant, as requested.

(1) Each KM team has at least one TEGEDCrepresentative as a KM TEGEDC advisor. In general, follow two key principles when working with TEGEDC:

1. The KM teams serve as a clearinghouse for issues. They escalate and resolve issues with TEGEDC.

2. The assigned TEGEDC advisor is involved in each KM team and contributes to discussions on issue escalation.

(2) The TEGEDC KM advisor’s primary responsibility:

1. Provide timely legal advice to the KM teams.

2. Identify issues to elevate to TE/GE and/or TEGEDC management or coordinate with other Chief Counsel functions.

3. Review new content (such as training, issue snapshots, FAQs and exam guidelines). See IRM 1.4.7.6.2.

(3) TEGEDC attorneys may:

1. Participate in KM events.

2. Give presentations.

3. Attend KM meetings.

4. Collaborate with the KM teams on suggested guidance.

   Note: TEGEDC isn’t involved in the day-to-day KM operational or management and won’t post content to the KM sites.

(1) KM Areas and Issue ID will coordinate at least annually to discuss and review tax law or form changes and the impact on case classification.

(2) Collaboration with Issue ID will be to discuss tax law changes, identify trends, and to develop new queries to identify issues related to such changes.

(3) This coordination with Issue ID may include the sharing of training material being developed and suggestions for revised or new queries. Communication and collaboration between the KM Areas and Issue ID are key in this effort to assess tax law changes and the impact on CP&C’s work.

(1) Collaboration within and across KM is essential to building and retaining KM support by all employees. Seeking diverse opinions and encouraging discussions to arrive at consensus will ultimately:

1. Lead to better ideas.

2. Put the best position forward.

3. Get buy-in from employees who see that their opinions are valued.

(2) The Core Team and Extended Core Team should raise any recommended change that has a broader impact to the KM Manager for further review and discussion. Decisions that impact content (such as, job aids, precedential law, etc.) and training should be worked within the teams to ensure the best information is included in the Knowledge Library and there’s no duplication of effort.

(1) KM teams are at the forefront of identifying new or emerging issues based on trend analysis, change in tax law, change in financial statement reporting, etc. KM teams have two responsibilities with respect to identified issues or trends:

1. Create or updating existing content.

2. Brief executives.

(2) When a new issue emerges, KM teams should do an impact analysis to determine how the KM Virtual Libraries are impacted. The team should update existing materials to reflect the latest developments. If the topic hasn’t been addressed, teams should consider creating Hot Topics, Issue Snapshots, or other appropriate materials. Teams should follow existing content approval procedures. (See IRM 1.4.7.6.)

(3) Managers and KM teams should be proactive and brief Executives on emerging technical issues. Prepare topics in a one-page briefing. Describe the issue, how the team has been involved, and what the challenges are. Managers should note this as an opportunity to highlight not only new or emerging issues, but also issues for which guidance decisions or procedures have a significant impact to the field and we need increased awareness.

(1) The Core Team identifies and maintains the content on the KM Knowledge Bases to ensure it remains accessible to employees. The team:

1. Does basic editorial and administrative quality assurance reviews such as: checking for broken links, duplicate items, 508 compliance, etc.

2. Looks for inconsistencies in resource categorization and information linking, and suggest new categorizations and taxonomy as additional content is posted and reviewed.

3. Conducts regular content reviews of site content to ensure relevance of the materials.

(2) See IRM 1.4.7.6.5 for additional information on Content Management.

(1) Communication, both external and internal, is a key responsibility of KM teams.

(1) Existing Content includes content that has been previously written and is in circulation.

(2) If you’re uncertain if material has been previously reviewed and approved, treat it as new content (see IRM 1.4.7.6.2).

(3) The KM team reviews existing content for accuracy, relevance, and importance and recommends its posting to the Knowledge Base.

1. Fully vet documents before posting.

2. Consider the need and reason for the document before posting- quality matters most over quantity.

3. Post content that is current and gives employees a strong base from which to start their research. (Don’t post every available document - be discrete in what you consider the most relevant and useful information.)

(4) Links to general training and other reference materials are on the KM Virtual Library.

(5) Whenever possible, link code, regs etc. on IRS.gov, GPO site, or a third-party research site rather than posting a document with this information.

(6) See IRM 1.4.7.6.3 for required review and approvals for existing content.

(1) New content is original content the KM teams developed such as examination tools, training materials, or issue snapshots. Revised content is material that was previously existing content but has been revised. Revised content does not include formatting or grammatical changes. Any technical changes should be reviewed by TEGEDC. The KM teams must identify existing content that requires updating, or new content that needs to be developed by:

1. Looking for commonly submitted questions to KM teams or on the Discussion Forum.

2. Field reports or data illustrating which issues are being identified in examinations.

3. Suggestions and feedback from KM site users.

4. Discussions with other tax law specialists/technical advisors, examiners, actuaries, managers, reviewers, and others about emerging trends and issues.

(2) Content development process:

1. Discuss content needs and document them in the KM Action Plan for approval (KM Team and Manager).

2. Designate a project lead(s) (either a Core or Extended Core member) and help assemble a team (KM Senior Manager or Manager). The project lead tracks the progress of the content development: updates and helps to complete it, and works with management when necessary.

3. Include members of the Core Team, Extended Core Team, and other employees with expertise in the area, and representatives from other BODs when appropriate.

4. Include TEGEDC representatives at the start to incorporate their feedback.

5. Use existing template(s) (if available) to ensure consistency.

(1) Senior Managers and Tier 1 Directors: approve the Action Plan for new content development before it’s executed.

(2) KM teams:

1. Post drafts of new or revised content on the collaboration site for other team members to review.

2. Let users know about new or revised content by posting under Hot Topics and discussing during KM events.

(3) KM Managers must review new content for quality, clarity, relevance, and accuracy and ensure:

1. TEGEDC reviews content.

2. New content posted on IRS.gov doesn’t contain Official Use Only or Law Enforcement Material in the content.

3. Proper procedures are followed with Official Use Only or Law Enforcement Material in the content, and consult with TEGEDC if the Use Only designation is warranted.

4. Content meets disclosure, plain language, and Section 508 Accessibility requirements.

(4) See the KM Decision Matrix for approval requirements

(1) The Content Management Training session includes references for posting content such as:

• Best practices

• Information on using metadata

• Legal obligations

(2) KM Managers are responsible for ensuring that IRS procedures for posting content are followed.

(3) Managers, Core Team members, and Extended Core Team members designated and trained as content contributors upload and maintain content on the site.

(1) The Virtual Library requires a review schedule of content at a minimum of annually. However, the recommendation is to review the content at least every six months. The Virtual Library is evaluated for relevance, accuracy, completeness, and usefulness. It is recommended to:

• Stagger reviews to distribute the workload over the course of the year.

• Designate content as current, requiring update, or requiring archiving.

• Add content requiring update to the KM Action Plan.

• Archive content per record retention procedures. Coordinate with the designated Information Resource Coordinator (IRC) for proper archiving, and check the record control schedule for retention requirements.

(2) Review content on the KM Knowledge Base (including event calendars, Hot Topics, etc.) at least monthly to verify it’s up to date.

(3) Be proactive in seeking feedback from the KM users on their recommendations for additional content or changes.

(1) The purpose of Hot Topics is to keep KM users up to date on current developments. Hot Topics are posted by KM teams and will remain as long as the topic is relevant. Hot Topics should be approved by the KM Manager before posting. To learn of new items posted:

1. Employees can set a specific alert for Hot Topics for a KM site.

2. KM teams may send an email to employees to alert them that a new Hot Topic was posted.

3. Participate in Hot Topics Discussion Forums. IRM 1.4.7.7.3

(1) The contact list contains contact information for KM Core Team and Extended Core Team members as Knowledge Base contributors, administrators or site owners. The contact list includes contact information for users to easily contact KM team members. Update the list when there is a change in membership so the latest contacts are available.

(2) KM Managers are listed in the Site Contacts.

(1) Hot Topics Discussions Forums are open to all users. Anyone may post a comment; however, the KM Team must:

1. Monitor the discussion forum.

2. Review forums for relevancy and accuracy of the website content.

Note: As with all other posted site content, make sure no personally identifiable information (PII) or sensitive but unclassified (SBU) information is added to the discussion forums.

(2) Managers establish procedures for how their KM Team monitors the discussion forums and consider:

(3) If you can answer a question with a simple, documented response, then the team member(s) responsible for monitoring the discussion may post the answer directly in the Hot Topic Discussion. If not, the team may wish to direct the user to the Contact an Expert feature for an answer.

(4) Incorporate commonly-discussed topics into FAQs and Hot Topics. This way, content from the forums may reduce the number of questions while offering technical input on specific issues.

(5) Besides simply monitoring the forums, use the discussion boards to stimulate conversation and interact with users. Do this by posting questions and other discussion topics to start a conversation.

(1) KM teams should continuously seek feedback in these ways to better serve KM users:

1. During KM events.

2. Via the Provide Feedback function on the KM Knowledge Bases.

3. In other ways.

(2) To keep a record, document feedback using the Provide Feedback form on the KM site.

(3) KM teams should review all feedback they receive through the Provide Feedback function at least weekly. KM Managers should assign each item to a KM team member and follow up to ensure it’s addressed. Discuss suggestions impacting overall KM operations or other KM teams during the KM Manager meetings.

(4) Group suggestions on system errors or improvements that affect the site design, templates, or shared resources on a custom report for C&L.

(5) KM teams may address feedback specific to their own site/topic, such as fixing a broken link or developing or updating content. The teams may also help users to navigate the site or provide one-on-one basic training through a KM Content Contributor.

(1) The "Contact an Expert" process describes how a user may request information from the KM Team and how the team will respond to the inquiry. The process is:

1. Primarily intended to answer questions after an employee has researched the KM sites and resources, discussed questions with peers and managers, and is looking for additional help.

2. Limited to general questions on issues and procedures for case work. KM teams don’t review specific cases, develop IDRs, arguments, or other exam documentation, or become involved in casework such as TAMs

(2) To ensure consistency and promote collaboration and information sharing, existing Review Functions and others offering technical assistance should coordinate with the KM teams on issues that fall under one of the specified TE/GE areas. Coordination includes:

• Communicating FAQs to the KM team to develop or revise content

• Involving the KM team in discussions about complex, novel, or emerging issues that arise through the technical assistance process

• Directing requestors to KM sites to familiarize them with available resources

(1) Issue Snapshots:

1. Give an overview of a tax issue.

2. Identify resources that may help clarifying the topic further.

(2) An Issue Snapshot includes:

• A brief description

• Pertinent Internal Revenue Code sections, Treasury Regulations, other resources (including any job aids)

• Analysis of the issue

• Determinations review or exam tips

• Industry information, if applicable

(3) An Issue Snapshot is not intended to be:

• A comprehensive analysis of an issue or multiple issues.

• Used as a "pro forma" position/discussion on an issue.

(4) An Issue Snapshot is a resource for technical knowledge that can be shared. It’s a tool that helps achieve the KM goal of collecting, organizing and cataloguing knowledge. Issue Snapshots are posted in the Knowledge library and on the IRS.gov reading room for external customers.

(5) Issue Snapshots require Counsel approval of the topic prior to development. Upon drafting of an Issue Snapshot, TEGEDC and Associate Chief Counsel Employee Benefits, Exempt Organizations, and Employment Taxes (EEE) will review and provide guidance. This guidance may include revisions to the Issue Snapshot.

(1) KM teams should continue to follow existing records retention policy and the TE/GE records control schedule.

(1) Permissions in SharePoint allow specific users certain abilities, such as reading and posting content. A permission level is a pre-defined set of permissions grouped together that grants users the ability to perform related tasks. SharePoint uses the following permission levels:

• Full Control - Contains all available SharePoint permissions. By default, this permission level is assigned to the Owners group. It cannot be customized or deleted.

• Edit - Add, edit, and delete books or lists; view, add, update, and delete pages, list items, and documents.

• Contribute - View, add, update, and delete book pages, list items, and documents.

• Read - View pages and items in existing books, lists, document libraries, and download documents.

• Approve - Edit and approve pages, book pages or list items, and documents.

(2) KM site owners and administrators assign and maintain permissions and permission groups. Permissions should be reviewed at least quarterly for any changes.

(3) C&L maintains and assigns permissions for the SharePoint Collaboration site as approved by the KM Manager. Permissions should be reviewed at least quarterly for any changes.

(1) Below is an inventory of records generated and maintained by KM Teams.

(1) PII, SBU and return information are not permitted on any IRS SharePoint site. Follow these procedures for an inadvertent disclosure on a KM site: