102 STAT. 3734
PUBLIC LAW 100-647—NOV. 10, 1988
service center director, a compliance center director, a regional director of appeals, or any superior of any such person. "(d) SUSPENSION OP RUNNING OF PERIOD OF LIBOTATION.—The
running of any period of limitation with respect to any action described in subsection (b) shall be suspended for— "(1) the period beginning on the date of the taxpayer's application under subsection (a) and ending on the date of the Ombudsman's decision with respect to such application, and "(2) any period specified by the Ombudsman in a Taxpayer Assistance Order issued pursuant to such application. "(e) INDEPENDENT ACTION OF OicBUDSiifAN.—Nothing in this section shall prevent the Ombudsman from taking any action in the absence of an application under subsection (a). "(f) OiiBUDSBCAN.—For purposes of this section, the term 'Ombudsman' includes any designee of the Ombudsman." (b) (CLERICAL AMENDBIENT.—The table of sections for subchapter A of chapter 80 of the 1986 Code is amended by adding at the end thereof the following new item: 26 USC 7811 note.
"Sec. 7811. Taxpayer Assistance Orders." (c) ISSUANCE OF REGULATIONS.—The Secretary
26 USC 7811 note.
of the Treasury or the Secretary's del^ate shall issue such r^ulations as the Secretary deems necessary within 90 days of the date of the enactment of th^ Act in order to carry out the purposes of section 7811 of the 1986 Oxie (as added by this section) and to ensure taxpayers uniform access to administrative procedures. (d) EFFECTIVE DATE.—The amendments made by this section shall take effect on January 1, 1989.
26 USC 7803 note.
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 surest production quotas or goals with respect to individuals described in clause (i). Q) APPLICATION OF IRS POLICY STATEMENT.—The Internal Reve> nue Service shall not be treated as failing to meet the requirements of subsection (a) if the Service follows the policy statement of the Service r^arding 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. SEC. 6232. PROCEDURES RELATING TO INTERNAL REVENUE SERVICE REGULATIONS.
(a) IN GENERAL.—Section 7805 of the 1986 Code (relating to rules and r^ulations) is amended by adding at the end thereof the following new subsections: "(e) TraiPORART REGULATIONS.—
"(1) ISSUANCE.—Anytemporaryregulation issued by the Secretsiiy shall also be issued as a proposed regulation.
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