The Internal Revenue Service is training its employees to recognize bribery attempts by taxpayers, Derle Rudd, a Southwest regional inspector, says.

Rudd, who is stationed in Dallas, Texas, recently introduced a bribery awareness guide to employees at the Ogden IRS Center.The guide, he said, was compiled after the federal agency determined some employees do not recognize bribery attempts.

Attempts to bribe IRS employees can be subtle, while making improper overtures, Rudd said.

"They could say, `Is there any way we can take care of this?' " he said. "They don't say, `I'll give you a thousand dollars to change this.' "

Some of the statements that should alert employees, he said, are, "Could we talk about this in a more private setting?" and, "Is there a way we can negotiate this?"

The employees taking the seminars on bribery are told to report such attempts, Rudd said, noting the IRS prosecutes about 100 people nationally a year for bribery attempts.