BASIS FOR EVALUATION OF INTERNAL REVENUE SERVICE EMPLOYEES.

SEC. 6231. 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 directly involved in collection activities and their immediate supervisors, or (2) to impose or suggest production quotas or goals with respect to individuals described in clause (i). (b) Application of IRS Policy Statement.—The Internal Revenue Service shall not be treated as failing to meet the requirements of subsection (a) if the Service follows the policy statement of the Service regarding employee evaluation (as in effect on the date of the enactment of this Act) in a manner which does not violate subsection (a). (c) Certification.—Each district director shall certify quarterly by letter to the Commissioner of Internal Revenue that tax enforcement results are not used in a manner prohibited by subsection (a). (d) Effective Date.—The provisions of this section shall apply to evaluations conducted on or after January 1, 1989.