112 STAT. 722 PUBLIC LAW 105-206—JULY 22, 1998 26 USC 7804 note. 26 USC 7803 note. Applicability. 26 USC 7804. Deadline. (2) DISCRETION. —The exercise of authority under paragraph (1) shall be at the sole discretion of the Commissioner of Internal Revenue and may not be delegated to any other officer. The Commissioner of Internal Revenue, in his sole discretion, may establish a procedure which will be used to determine whether an individual should be referred to the Commissioner of Internal Revenue for a determination by the Commissioner under paragraph (1). (3) No APPEAL.—Any determination of the Commissioner of Internal Revenue under this subsection may not be appealed in any administrative or judicial proceeding. (d) DEFINITION. —For purposes of the provisions described in clauses (i), (ii), and (iv) of subsection (b)(3)(B), references to a program or activity receiving Federal financial assistance or an education program or activity receiving Federal financial assistance shall include any program or activity conducted by the Internal Revenue Service for a taxpayer. 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AMENDMENT.— Section 6231 of the Technical and Miscellaneous Revenue Act of 1988 (Public Law 100-647; 102 Stat. 3734) is repealed.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. SEC. 1205. EMPLOYEE TRAINING PROGRAM. (a) IN GENERAL. —Not later than 180 days after the date of the enactment of this Act, the Commissioner of Internal Revenue shall implement an employee training program and shall submit an employee training plan to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives. (b) CONTENTS. —The plan submitted under subsection (a) shall— (1) detail a comprehensive employee training program to ensure adequate customer service training; (2) detail a schedule for training and the fiscal years during which the training will occur; (3) detail the funding of the program and relevant information to demonstrate the priority and commitment of resources to the plan; (4) review the organizational design of customer service; (5) provide for the implementation of a performance development system; and
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