N.Y. Tax Law § 3012: Basis for evaluation of department employees

§ 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.