§ 3012. Basis for evaluation of department employees. (a) The
department shall not use records of tax enforcement results:

(1) as the primary criterion to evaluate officers or employees
directly involved in collection activities and their immediate
supervisors, or

(2) to impose or suggest production quotas or goals with respect to
officers or employees described in this subdivision.

(b) Provided, however, forecasts of enforcement results may be made
and communicated for planning purposes; tax enforcement results may be
accumulated, tabulated, published and used for management and control of
tax administration resources so long as tax enforcement results
tabulations are not used as the primary criterion to evaluate an officer
or employee described in subdivision (a) of this section or to impose or
suggest production quotas or goals; in the discharge of a manager's
responsibilities, but subject to the provisions of paragraph one of
subdivision (a) of this section, a manager may raise questions with an
officer or employee about the number of cases the officer or employee
has processed, the amount of time the officer or employee has been
spending on the individual cases, or the kind of results the officer or
employee has been obtaining.