ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations
In this issue of the Bulletin, the IRS is issuing temporary regulations
(T.D. 9227) designed to modify 26 CFR Part 801, the regulations governing
the IRS Balanced System for Measuring Organizational and Employee Performance,
to clarify when quantity measures, which are not tax enforcement results,
may be used in measuring organizational and employee performance. The temporary
regulations affect internal operations of the IRS and the systems it employs
to evaluate the performance of organizations within the IRS. The text of the
temporary regulations also serves as the text of these proposed regulations.
Written or electronic comments and requests for a public hearing must
be received by December 16, 2005.
Send submissions to: CC:PA:LPD:PR (REG-114444-05), Room 5203, PO 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-114444-05), Courier’s Desk, 1111 Constitution
Avenue, NW, Washington, DC 20224, or sent electronically via the IRS Internet
site at www.irs.gov/regs or via the Federal eRulemaking
Portal at www.regulations.gov (IRS REG-114444-05).
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations, Neil Worden, (202) 283-7900; concerning
submissions of comments, Robin Jones, Publications and Regulations Branch,
(202) 622-3521 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Temporary regulations in this issue of the Bulletin amend 26 CFR Part
801. The temporary regulations amend Part 801 to clarify when quantity measures,
which are not tax enforcement results, may be used in measuring organizational
and employee performance. The text of those regulations also serves as the
text of these regulations. The “Explanation of Provisions” section
of the temporary regulations explains the temporary regulations and these
proposed regulations.
It has been determined that this notice of proposed rulemaking is not
a significant regulatory action as defined in Executive Order 12866. 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 Public Hearing
Before these proposed regulations are adopted as final regulations,
consideration will be given to any written or electronic comments that are
timely submitted to the IRS. The IRS and the Treasury Department specifically
request comments on the clarity of the proposed regulations and how they can
be made easier to understand. 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.
Proposed Amendments to the Regulations
Accordingly, 26 CFR Part 801 is proposed to be amended as follows:
PART 801—BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND INDIVIDUAL
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 801.1T is redesignated as §801.1 and amended by
revising the section heading to read as follows:
§801.1 Balanced performance measurement system; in
general.
[The text of proposed §801.1 is the same as the text of §801.1T
published elsewhere in this issue of the Bulletin].
Par. 3. Section 801.2T is redesignated as §801.2 and amended by
revising the section heading to read as follows:
§801.2 Measuring organizational performance.
[The text of proposed §801.2 is the same as the text of §801.2T
published elsewhere in this issue of the Bulletin.]
Par. 4. Section 801.3T is redesignated as §801.3 and amended by
revising the section heading to read as follows:
§801.3 Measuring employee performance.
[The text of proposed §801.3 is the same as the text of §801.3T
published elsewhere in this issue of the Bulletin].
Par. 5. Section 801.4T is redesignated as §801.4 and amended by
revising the section heading to read as follows:
§801.4 Customer satisfaction measures.
[The text of proposed §801.4 is the same as the text of §801.4T
published elsewhere in this issue of the Bulletin].
Par. 6. Section 801.5T is redesignated as §801.5 and amended by
revising the section heading to read as follows:
§801.5 Employee satisfaction measures.
[The text of proposed §801.5 is the same as the text of §801.5T
published elsewhere in this issue of the Bulletin].
Par. 7. Section 801.6T is redesignated as §801.6 and amended by
revising the section heading to read as follows:
§801.6 Business results measures.
[The text of proposed §801.6 is the same as the text of §801.6T
published elsewhere in this issue of the Bulletin].
Par. 8. Section 801.7T is redesignated as §801.7 and amended by
revising the section heading to read as follows:
[The text of the proposed §801.7 is the same as the text of §801.7T
published elsewhere in this issue of the Bulletin.]
Par. 9. Section 801.8T is redesignated as §801.8 and revised to
read as follows:
[The text of proposed §801.8 is the same as the text of §801.8T(a)
published elsewhere in this issue of the Bulletin].
Mark E. Matthews,
Deputy
Commissioner for
Services and Enforcement.
Note
(Filed by the Office of the Federal Register on October 14, 2005, 8:45
a.m., and published in the issue of the Federal Register for October 17, 2005,
70 F.R. 60256)
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.
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