Academic journal article Journal of Accountancy

IRS Unveils New Performance Measures

Academic journal article Journal of Accountancy

IRS Unveils New Performance Measures

Article excerpt

In one of many cultural changes mandated by the IRS Restructuring and Reform Act of 1998, the IRS set out to overhaul its employee evaluation methods. The bottom line--the IRS needed to find a way to assess employee performance that did not rely on enforcement results (for example, evaluating its employees based on the amount of tax dollars collected or assessed as a result of examinations).

In addition, the new measurement system would have to use "fair and equitable treatment of taxpayers" as one of the standards for evaluating the performance of its employees.

The proposed performance measurement system will have three major components: customer satisfaction measures, employee satisfaction measures and business results measures.

According to the proposed regulations, the IRS will survey taxpayers and use questionnaires to determine customer satisfaction with its operating units. Taxpayers will be asked whether or not they received courteous, timely and professional treatment from IRS personnel. The collected confidential information will be one element used to evaluate individual IRS employees and the service's operating units. …

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