Federal Register / Vol. 79, No. 219 / Thursday, November 13, 2014 / Rules and Regulations 67351 

computation date is after June 24, 2008. 

For purposes of applying § 1.148– 

3(i)(3)(i), issues for which the actual 

final computation date is on or before 

June 24, 2008, are deemed to have a 

final computation date of July 1, 2008. 

Section 1.148–3(i)(3)(ii) and (iii) of the 

final regulations apply to refund claims 

arising from an issue of bonds to which 

§ 1.148–3(i) applies and for which the 

final computation date is after 

September 16, 2013. 

Special Analyses 

It has been determined that this 

Treasury decision is not a significant 

regulatory action as defined in 

Executive Order 12866, as 

supplemented by Executive Order 

13563. Therefore, a regulatory 

assessment is not required. It also has 

been determined that section 553(b) of 

the Administrative Procedure Act (5 

U.S.C. chapter 5) does not apply to these 

regulations. It is hereby certified that 

these regulations will not have a 

significant economic impact on a 

substantial number of small entities. 

Therefore, a Regulatory Flexibility 

Analysis under the Regulatory 

Flexibility Act (5 U.S.C. chapter 6) is 

not required. The final regulations 

reaffirm or clarify filing deadlines 

previously published in other 

administrative guidance. Pursuant to 

section 7805(f) of the Code, the notice 

of proposed rulemaking that preceded 

these regulations was submitted to the 

Chief Counsel for Advocacy of the Small 

Business Administration for comment 

on its impact on small business, and no 

comments were received. 

Drafting Information 

The principal author of these 

regulations is Timothy Jones, Office of 

Associate Chief Counsel (Financial 

Institutions and Products), IRS. 

However, other personnel from the IRS 

and the Treasury Department 

participated in their development. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Adoption of Amendments to the 

Regulations 

Accordingly, 26 CFR part 1 is 

amended as follows: 

PART 1—INCOME TAXES 

■ Paragraph 1. The authority citation 

for part 1 is amended by revising the 

entry for §§ 1.148–0 through 1.148–11 to 

read in part as follows: 

Authority: 26 U.S.C. 7805 * * * 

Section 1.148–0 through 1.148–11 also 

issued under 26 U.S.C. 148(i). * * * 

■ Par. 2. Section 1.148–0 is amended by 

adding entries to paragraph (c) Table of 

contents for §§ 1.148–3(i)(3) and 1.148– 

11(k) and (l), and revising § 1.148–11 

section heading to read as follows: 

§ 1.148–0 Scope and table of contents. 

* * * * * 

(c) * * * 

* * * * * 

§ 1.148–3 General arbitrage rebate rules. 

* * * * * 

(i) * * * 

(3) Time and manner for requesting 

refund. 

* * * * * 

§ 1.148–11 Effective/applicability dates. 

* * * * * 

(k) [Reserved] 

(l) Additional arbitrage guidance 

updates. 

(1) [Reserved] 

(2) [Reserved] 

(3) [Reserved] 

(4) Application. 

■ Par. 3. Section 1.148–3 is amended by 

adding paragraph (i)(3) to read as 

follows: 

§ 1.148–3 General arbitrage rebate rules. 

* * * * * 

(i) * * * 

(3) Time and manner for requesting 

refund. (i) An issuer must request a 

refund of an overpayment (claim) no 

later than the date that is two years after 

the final computation date for the issue 

to which the overpayment relates (the 

filing deadline). The claim must be 

made using the form provided by the 

Commissioner for this purpose. 

(ii) The Commissioner may request 

additional information to support a 

claim. The issuer must file the 

additional information by the date 

specified in the Commissioner’s request, 

which date may be extended by the 

Commissioner if unusual circumstances 

warrant. An issuer will be given at least 

21 calendar days to respond to a request 

for additional information. 

(iii) A claim described in either 

paragraph (i)(3)(iii)(A) or (B) of this 

section that has been denied by the 

Commissioner may be appealed to the 

Office of Appeals under this paragraph 

(i)(3)(iii). Upon a determination in favor 

of the issuer, the Office of Appeals must 

return the undeveloped case to the 

Commissioner for further consideration 

of the substance of the claim. 

(A) A claim is described in this 

paragraph (i)(3)(iii)(A) if the 

Commissioner asserts that the claim was 

filed after the filing deadline. 

(B) A claim is described in this 

paragraph (i)(3)(iii)(B) if the 

Commissioner asserts that additional 

information to support the claim was 

not submitted within the time specified 

in the request for information or in any 

extension of such specified time period. 

* * * * * 

■ Par. 4. Section 1.148–11 is amended 

by revising the section heading and 

adding reserved paragraph (k) and 

paragraph (l) to read as follows: 

§ 1.148–11 Effective/applicability dates. 

* * * * * 

(k) [Reserved] 

(l) Additional arbitrage guidance 

updates. 

(1) [Reserved] 

(2) [Reserved] 

(3) [Reserved] 

(4) Application. (i) Section 1.148– 

3(i)(3)(i) applies to claims arising from 

an issue of bonds to which § 1.148–3(i) 

applies and for which the final 

computation date is after June 24, 2008. 

For purposes of this paragraph (l)(4), 

issues for which the actual final 

computation date is on or before June 

24, 2008, are deemed to have a final 

computation date of July 1, 2008 for 

purposes of applying § 1.148–3(i)(3)(i). 

(ii) Section 1.148–3(i)(3)(ii) and (iii) 

apply to claims arising from an issue of 

bonds to which § 1.148–3(i) applies and 

for which the final computation date is 

after September 16, 2013. 

John Dalrymple, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: October 17, 2014. 

Mark J. Mazur, 

Assistant Secretary of the Treasury (Tax 

Policy). 

[FR Doc. 2014–26738 Filed 11–12–14; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 801 

[TD 9703] 

RIN 1545–BL89 

Balanced System for Measuring 

Organizational and Employee 

Performance Within the Internal 

Revenue Service 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Temporary and final 

regulations. 

SUMMARY: This document contains 

temporary and final regulations relating 


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67352 Federal Register / Vol. 79, No. 219 / Thursday, November 13, 2014 / Rules and Regulations 

to the IRS system for measuring 

organizational and employee 

performance within the IRS, by 

measuring customer satisfaction, 

employee satisfaction, and business 

results. The temporary regulation will 

eliminate the requirement that 

information measuring employee 

satisfaction must be reported to the firstlevel supervisor in addition to other 

levels throughout the organization, thus 

permitting the IRS to stop using the IRSspecific Workforce Questionnaire and, 

instead, use the same employee 

satisfaction survey that is used 

government-wide. The text of the 

temporary regulation also serves as the 

text of proposed regulation set forth in 

the notice of proposed rulemaking on 

this subject in the Proposed Rules 

section in this issue of the Federal 

Register. 

DATES: Effective date: November 13, 

2014. 

Applicability date: These regulations 

are applicable for reporting of employee 

satisfaction information within the 

meaning of 26 CFR 801.5T that occurs 

on or after November 13, 2014. 

FOR FURTHER INFORMATION CONTACT: 

Karen Keller, at (202) 317–5772 (not a 

toll free number). 

SUPPLEMENTARY INFORMATION: 

Background 

This document amends regulations at 

26 CFR Part 801 that implemented 

sections 1201 and 1204 of the Internal 

Revenue Service Restructuring and 

Reform Act of 1998, Public Law 105– 

206, 112 Stat. 685, 713 (1998) (the Act), 

and provided rules relating to the 

establishment of a performance 

management system. 

Explanation of Provision 

The temporary regulation contained 

in this document relates to the 

Employee Satisfaction Measure, Section 

801.5. When the existing regulations 

were promulgated in 1999, the 

employee satisfaction measure 

incorporated the features of an existing 

employee satisfaction survey, which 

measured and reported the satisfaction 

of employees in ‘‘pay and duty status’’ 

(non-seasonal employees) to first-level 

supervisors and up through the 

organization. Other surveys, such as 

OPM’s Federal Employee Viewpoint 

Survey (FEVS), which did not exist in 

1999 but are now administered 

government-wide, required reporting of 

employee satisfaction data to a higher 

level of agency leadership than firstlevel supervisors. Although the IRS 

began conducting the FEVS when it was 

created by OPM, the IRS modified its 

pre-existing survey to enable the 

continued reporting of data to first-level 

supervisors as required by the 

regulation. Currently, the IRS conducts 

both the FEVS and the survey that 

complies with Section 801.5. The 

administration of both surveys has 

resulted in an undue burden on 

employees and duplication of effort by 

the IRS. Accordingly, the temporary 

regulation eliminates the requirement to 

use the IRS’ pre-existing survey and 

permits the reporting of employee 

satisfaction data from the FEVS to 

agency leadership, alleviating ‘‘survey 

fatigue’’ and the unnecessary 

expenditure of resources and promoting 

consistency between the IRS and other 

government agencies when reporting 

employee satisfaction information. 

This regulation is published as a 

temporary regulation to immediately 

eliminate the unnecessary requirement 

for the IRS to administer a second 

employee satisfaction survey in addition 

to FEVS. This temporary regulation does 

not affect taxpayers or taxpayer rights. 

The temporary regulation only impacts 

the internal operations of the IRS by 

eliminating unnecessary burden and 

expenditure of limited resources. 

Special Analyses 

It has been determined that as this is 

not a significant regulatory action as 

defined in Executive Order 12866, as 

supplemented by Executive Order 

13563, a regulatory assessment is not 

required, and it has been determined 

that section 553(b) of the Administrative 

Procedure Act (5 U.S.C. chapter 5) does 

not apply to this regulation. Because 

this regulation does not impose a 

collection of information on small 

entities, the provisions of the Regulatory 

Flexibility Act (5 U.S.C. chapter 6) do 

not apply. Pursuant to section 7805(f) of 

the Internal Revenue Code, this 

regulation will be submitted to the Chief 

Counsel for Advocacy of the Small 

Business Administration for comment 

on its impact on small businesses. 

Drafting Information 

The principal author of these 

regulations is Karen F. Keller, Office of 

Associate Chief Counsel (General Legal 

Services). However, other personnel 

from the IRS participated in their 

development. 

List of Subjects in 26 CFR Part 801 

Federal employees, Organization and 

functions (Government agencies). 

Amendment to the Regulations 

Accordingly, 26 CFR part 801 is 

amended as follows: 

PART 801—BALANCED SYSTEM FOR 

MEASURING ORGANIZATIONAL AND 

EMPLOYEE PERFORMANCE WITHIN 

THE INTERNAL REVENUE SERVICE 

■ Paragraph 1. The authority citation 

for Part 801 continues to read in part as 

follows: 

Authority: 5 U.S.C. 9501 * * * 

■ Par. 2. Section 801.5 is revised to read 

as follows: 

§ 801.5 [Reserved]. For further guidance 

see § 801.5T. 

■ Par. 3. Section 801.5T is added to read 

as follows: 

§ 801.5T Employee satisfaction measures 

(temporary). 

(a) The employee satisfaction 

numerical ratings to be given to a 

Business Operating Division (BOD) or 

equivalent office within the IRS will be 

determined on the basis of information 

gathered through various methods. For 

example, questionnaires, surveys, and 

other information gathering mechanisms 

may be employed to gather data 

regarding satisfaction. The information 

gathered will be used to measure, 

among other factors bearing upon 

employee satisfaction, the quality of 

supervision, and the adequacy of 

training and support services. All full 

and part-time permanent employees of a 

BOD or equivalent office who are in pay 

and duty status will have an 

opportunity to provide information 

regarding employee satisfaction under 

conditions that guarantee them 

confidentiality. 

(b) Effective date. Section 801.5T is 

effective on or after November 13, 2014 

and expires on or before November 10, 

2017. 

John Dalrymple, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: October 14, 2014. 

Mark J. Mazur, 

Assistant Secretary of the Treasury (Tax 

Policy). 

[FR Doc. 2014–26739 Filed 11–12–14; 8:45 am] 

BILLING CODE 4830–01–P 


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