[Federal Register Volume 79, Number 219 (Thursday, November 13, 2014)]
[Proposed Rules]
[Page 67396]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-26781]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 801

[REG-138605-13]
RIN 1545-BL88


Balanced System for Measuring Organizational and Employee 
Performance Within the Internal Revenue Service

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary 
regulation.

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SUMMARY: In the Rules and Regulations section of this issue of the 
Federal Register, the IRS and the Treasury Department are issuing a 
temporary regulation modifying the regulations governing the IRS 
Balanced System for Measuring Organizational and Employee Performance. 
The section being modified, Employee satisfaction measures, collects 
information from employees to measure and report on employee 
satisfaction. The temporary regulation provides for the reporting of 
this information to a higher agency level, to be consistent with other 
government-wide employee satisfaction surveys. The text of the 
temporary regulation serves as the text of the proposed regulation.

DATES: Written or electronic comments and requests for a public hearing 
must be received by January 12, 2015.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-138605-13), Internal 
Revenue Service, Room 5203, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand delivered Monday through 
Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-
138605-13), Courier's Desk, Internal Revenue Service, 1111 Constitution 
Avenue NW., Washington, DC 20224; or sent electronically via the 
Federal eRulemaking Portal at http://www.regulations.gov (IRS-REG-
138605-13).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulation, 
Neil Worden, (202) 317-5775; concerning submissions of comments, 
Oluwafunmilayo (Funmi) Taylor, Publications and Regulations Branch, 
(202) 317-6901 (not toll-free numbers).

SUPPLEMENTARY INFORMATION: 

Background

    The temporary regulation published in the Rules and Regulations 
section of this issue of the Federal Register amends 26 CFR part 801 to 
permit the reporting of information collected to measure employee 
satisfaction to a higher agency level than the regulation currently 
allows. The Explanation of Provisions section of the temporary 
regulation explains the purpose of the temporary regulation and this 
proposed regulation.

Special Analyses

    It has been determined that this notice of proposed rulemaking 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, and because the regulation does 
not impose a collection of information on small entities, the 
Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. 
Pursuant to section 7805(f) of the Internal Revenue Code, this notice 
of proposed rulemaking will be submitted to the Chief Counsel for 
Advocacy of the Small Business Administration for comment on its impact 
on small business.

Comments and Requests for a Public Hearing

    Before this proposed regulation is adopted as a final regulation, 
consideration will be given to any written or electronic comments that 
are timely submitted to the IRS. The IRS and the Treasury Department 
request comments on all aspects of the proposed regulations. All 
comments will be available for public inspection and copying. A public 
hearing may be scheduled if requested by any person who timely submits 
comments. If a public hearing is scheduled, notice of the date, time 
and place for the hearing will be published in the Federal Register.

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).

Proposed Amendment to the Regulations

    Accordingly, 26 CFR Part 801 is proposed to be amended as follows:

PART 801--BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE 
PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICE

0
Paragraph 1. The authority citation for part 801 continues to read in 
part as follows:

    Authority: 5 U.S.C. 9501 * * *
0
Par. 2. Section 801.5 is amended to read as follows:


Sec.  801.5  [The text of the proposed amendment to Sec.  801.5 is the 
same as the text of Sec.  801.5T published elsewhere in this issue of 
the Federal Register].

John Dalrymple,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2014-26781 Filed 11-12-14; 8:45 am]
BILLING CODE 4830-01-P