BASIS FOR EVALUATION OF INTERNAL REVENUE SERVICE EMPLOYEES.

SEC. 1204. BASIS FOR EVALUATION OF INTERNAL REVENUE SERVICE EMPLOYEES. (a) In General.— The Internal Revenue Service shall not use records of tax enforcement results— (1) to evaluate employees; or (2) to impose or suggest production quotas or goals with respect to such employees. (b) Taxpayer Service.— The Internal Revenue Service shall use the fair and equitable treatment of taxpayers by employees as one of the standards for evaluating employee performance. (c) Certification.— Each appropriate supervisor shall certify quarterly by letter to the Commissioner of Internal Revenue whether or not tax enforcement results are being used in a manner prohibited by subsection (a). (d) Technical and Conforming Amendment.— Section 6231 of the Technical and Miscellaneous Revenue Act of 1988 (Public Law 100–647; 102 Stat. 3734) is repealed. (e) Effective Date.— This section shall apply to evaluations conducted on or after the date of the enactment of this Act.