Videotape and closed circuit instructional television (ITV) have been used for training Internal Revenue Service agents, and its use should be expanded. Experiments show that for every hour of conventional instruction converted to ITV a 25% time savings with equal or increased learning effectiveness can be expected. Although the capital cost of about $100,000 for building and operating a production facility is high, estimates show the full cost would be offset by savings in the first year of use. Recommended studio equipment includes two Raytheon 500 cameras and two Ampex videotape recorders for a total cost of $57,000. The basic field system should include an Ampex videotape recorder and camera, three TV monitors, three microphones, and an audio mixer for a total cost of $3,150. Additions to the basic field unit could raise the field unit price to approximately $8,000. Minimum personnel needs are a television instructor working full time and producing one hour of programming per week, and a full-time producer/director to work on methods and production. (MG)