The IRS is not evaluating its enforcement employees’ job performance based on quotas or other records of tax enforcement results, according to a report from the Treasury Inspector General for Tax Administration).
The IRS Restructuring and Reform Act of 1998 requires the IRS to ensure that managers do not use any record of tax enforcement results to evaluate its enforcement employees.
The review found that IRS managers did not include records of tax enforcement results in employees’ performance evaluations and that IRS managers did evaluate employees on the fair and equitable treatment of taxpayers and did prepare quarterly self-certifications as required by the law.
"Based on the results of our audit, the IRS’s efforts to enforce the employee evaluation requirements under Section 1204 are generally effective and are helping to protect the rights of taxpayers," said a statement from J. Russell George, Treasury Inspector General for Tax Administration.
TIGTA did not make any recommendations.
The report is here: http://www.treasury.gov/tigta/auditreports/2011reports/201130069fr.pdf
