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Treasury Regulations · 26 CFR

§ 801.4. Customer satisfaction measures.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Cite as 26 CFR § 801.4

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
August 6, 1999 by T.D. 8830
Last amended
October 14, 2008 by T.D. 9426
Length
156 words · about 1 min to read

The customer satisfaction goals and accomplishments of operating units within the IRS will be determined on the basis of information gathered through various methods. For example, questionnaires, surveys and other types of information gathering mechanisms may be employed to gather data regarding customer satisfaction. Information to measure customer satisfaction for a particular work unit will be gathered from a statistically valid sample of the customers served by that operating unit and will be used to measure, among other things, whether those customers believe that they received courteous, timely, and professional treatment by the IRS personnel with whom they dealt. Customers will be permitted to provide information requested for these purposes under conditions that guarantee them anonymity. For purposes of this section, customers may include individual taxpayers, organizational units, or employees within the IRS and external groups affected by the services performed by the IRS operating unit.

[T.D. 8830, 64 FR 42835, Aug. 6, 1999. Redesignated by T.D. 9426, 73 FR 60626, Oct. 14, 2008]

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Amended by T.D. 9426 (73 FR 60626)
  2. Issued by T.D. 8830 (64 FR 42835)

Where it sits in 26 CFR

  1. Subchapter H Internal revenue practice
  2. Part 801 Balanced system for measuring organizational and employee performance within the internal revenue service

Nearby sections