[Code of Federal Regulations]
[Title 26, Volume 20]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR801.2]

[Page 160]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 801_BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE 
WITHIN THE INTERNAL REVENUE SERVICE--Table of Contents
 
Sec. 801.2  Measuring organizational performance.

    (a) In general. The performance measures that comprise the balanced 
measurement system will, to the maximum extent possible, be stated in 
objective, quantifiable and measurable terms and, subject to the 
limitation set forth in paragraph (b) of this section, will be used to 
measure the overall performance of various operational units within the 
IRS. In addition to implementing the requirements of the Internal 
Revenue Service Restructuring and Reform Act of 1998 (Public Law 105-
206, 112 Stat. 685), the measures described here will, where 
appropriate, be used in performance goals and performance evaluations 
established, inter alia, under Division E, National Defense 
Authorization Act for Fiscal Year 1996 (the Clinger-Cohen Act of 1996) 
(Public Law 104-106, 110 Stat. 186, 679); the Government Performance and 
Results Act of 1993 (Public Law 103-62, 107 Stat. 285); and the Chief 
Financial Officers Act of 1990 (Public Law 101-576, 108 Stat. 2838).
    (b) Limitation. Quantity measures (as described in Sec. 801.6) will 
not be used to evaluate the performance of or to impose or suggest 
production goals for any organizational unit with employees who are 
responsible for exercising judgment with respect to tax enforcement 
results (as defined in Sec. 801.6) except in conjunction with an 
evaluation or goals based also upon Customer Satisfaction Measures, 
Employee Satisfaction Measures, and Quality Measures.