26 CFR § 801.5 - Employee satisfaction measures.

---
identifier: "/us/cfr/t26/s801.5"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 801.5 - Employee satisfaction measures."
title_number: 26
title_name: "Internal Revenue"
section_number: "801.5"
section_name: "Employee satisfaction measures."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "H"
subchapter_name: "INTERNAL REVENUE PRACTICE"
part_number: "801"
part_name: "BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICE"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C 9501  secs. 1201, 1204, Pub. L. 105-206, 112 Stat. 685, 715-716, 722 (26 U.S.C. 7804 note)."
regulatory_source: "T.D. 8830, 64 FR 42835, Aug. 6, 1999, unless otherwise noted."
cfr_part: "801"
---


# 801.5 Employee satisfaction measures.

(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) This section applies to the reporting of employee satisfaction information that occurs on or after March 7, 2018.

[T.D. 9831, 83 FR 9700, Mar. 7, 2018]