[Federal Register Volume 70, Number 199 (Monday, October 17, 2005)]
[Proposed Rules]
[Pages 60256-60257]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-20438]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 801

[REG-114444-05]
RIN 1545-BE45


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 
regulations.

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SUMMARY: In the Rules and Regulations section of this issue of the 
Federal Register, the IRS is issuing temporary regulations 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.

[[Page 60257]]


DATES: Written or electronic comments and requests for a public hearing 
must be received by December 16, 2005.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-114444-05), 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-114444-05), Courier's 
Desk, 1111 Constitution Avenue, NW., Washington, DC 20224 or sent 
electronically via the IRS Internet site at http://www.irs.gov/regs or 
via the Federal eRulemaking Portal at http://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:

Background

    Temporary regulations in the Rules and Regulations section of this 
issue of the Federal Register 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.

Special Analyses

    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.

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

    Government employees, Organization and functions (Government 
agencies).

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 Sec.  801.1 and amended 
by revising the section heading to read as follows:


Sec.  801.1  Balanced performance measurement system; in general.

    [The text of proposed Sec.  801.1 is the same as the text of Sec.  
801.1T published elsewhere in this issue of the Federal Register.]
    Par. 3. Section 801.2T is redesignated as Sec.  801.2 and amended 
by revising the section heading to read as follows:


Sec.  801.2  Measuring organizational performance.

    [The text of proposed Sec.  801.2 is the same as the text of Sec.  
801.2T published elsewhere in this issue of the Federal Register.]
    Par. 4. Section 801.3T is redesignated as Sec.  801.3 and amended 
by revising the section heading to read as follows:


Sec.  801.3  Measuring employee performance.

    [The text of proposed Sec.  801.3 is the same as the text of Sec.  
801.3T published elsewhere in this issue of the Federal Register.]
    Par. 5. Section 801.4T is redesignated as Sec.  801.4 and amended 
by revising the section heading to read as follows:


Sec.  801.4  Customer satisfaction measures.

    [The text of proposed Sec.  801.4 is the same as the text of Sec.  
801.4T published elsewhere in this issue of the Federal Register.]
    Par. 6. Section 801.5T is redesignated as Sec.  801.5 and amended 
by revising the section heading to read as follows:


Sec.  801.5  Employee satisfaction measures.

    [The text of proposed Sec.  801.5 is the same as the text of Sec.  
801.5T published elsewhere in this issue of the Federal Register.]
    Par. 7. Section 801.6T is redesignated as Sec.  801.6 and amended 
by revising the section heading to read as follows:


Sec.  801.6  Business results measures.

    [The text of proposed Sec.  801.6 is the same as the text of Sec.  
801.6T published elsewhere in this issue of the Federal Register.]
    Par. 8. Section 801.7T is redesignated as Sec.  801.7 and amended 
by revising the section heading to read as follows:


Sec.  801.7  Examples.

    [The text of the proposed Sec.  801.7 is the same as the text of 
Sec.  801.7T published elsewhere in this issue of the Federal 
Register.]
    Par. 9. Section 801.8T is redesignated as Sec.  801.8 and amended 
by revising the section heading to read as follows:


Sec.  801.8  Effective dates.

    [The text of proposed Sec.  801.8 is the same as the text of Sec.  
801.8T published elsewhere in this issue of the Federal Register.]

Mark E. Matthews,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 05-20438 Filed 10-14-05; 8:45 am]
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