[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2736 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 2736

To amend the Omnibus Taxpayer Bill of Rights to clarify that quotas and 
  goals shall not be used as a basis for evaluating Internal Revenue 
                           Service employees.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 24, 1997

 Mr. Gibbons introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Omnibus Taxpayer Bill of Rights to clarify that quotas and 
  goals shall not be used as a basis for evaluating Internal Revenue 
                           Service employees.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Taxpayer Protection Act of 1997''.

SEC. 2. CLARIFICATION OF PROHIBITION ON USE OF QUOTAS AND GOALS IN 
              EVALUATING INTERNAL REVENUE SERVICE EMPLOYEES.

    (a) In General.--Subsection (a) of section 6231 of the Omnibus 
Taxpayer Bill of Rights (Public Law 100-647, 26 U.S.C. 7803 note) is 
amended to read as follows:
    ``(a) In General.--The Internal Revenue Service shall not use 
records of tax examination or enforcement results--
            ``(1) to evaluate any employee of the Internal Revenue 
        Service, or
            ``(2) to impose or suggest production quotas or goals for 
        any such employee.''
    (b) Conforming Amendment.--Section 6231 of the Omnibus Taxpayer 
Bill of Rights is amended by striking subsection (b).
    (c) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.
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