Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service, 67351-67352 [2014-26739]
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Federal Register / Vol. 79, No. 219 / Thursday, November 13, 2014 / Rules and Regulations
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.
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
*
*
(c) * * *
*
*
*
Special Analyses
§ 1.148–3
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:
rmajette on DSK2TPTVN1PROD with RULES
Scope and table of contents.
*
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 * * *
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15:19 Nov 12, 2014
Jkt 235001
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.
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Fmt 4700
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67351
(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
Internal Revenue Service (IRS),
Treasury.
ACTION: Temporary and final
regulations.
AGENCY:
This document contains
temporary and final regulations relating
SUMMARY:
E:\FR\FM\13NOR1.SGM
13NOR1
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:
rmajette on DSK2TPTVN1PROD with RULES
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
VerDate Sep<11>2014
15:19 Nov 12, 2014
Jkt 235001
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.
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.
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.
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
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:
PO 00000
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Fmt 4700
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E:\FR\FM\13NOR1.SGM
13NOR1
]]>Agencies
[Federal Register Volume 79, Number 219 (Thursday, November 13, 2014)]
[Rules and Regulations]
[Pages 67351-67352]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-26739]
-----------------------------------------------------------------------
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
[[Page 67352]]
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 first-level supervisor in addition
to other levels throughout the organization, thus permitting the IRS to
stop using the IRS-specific 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 first-
level 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
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 revised to read as follows:
Sec. 801.5 [Reserved]. For further guidance see Sec. 801.5T.
0
Par. 3. Section 801.5T is added to read as follows:
Sec. 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
