, the Secretary of the Treasury shall, within 1 year after the date of enactment of this section, establish for the Internal Revenue Service a performance management system that
(1) maintains individual accountability by
(A) establishing one or more retention standards for each employee related to the work of the employee and expressed in terms of individual performance, and communicating such retention standards to employees;
(B) making periodic determinations of whether each employee meets or does not meet the employees established retention standards; and
(C) taking actions, in accordance with applicable laws and regulations, with respect to any employee whose performance does not meet established retention standards, including denying any increases in basic pay, promotions, and credit for performance under section
3502, and taking one or more of the following actions:
(i) Reassignment.
(ii) An action under chapter
43 or chapter
75 of this title.
(iii) Any other appropriate action to resolve the performance problem; and
(2) except as provided under section 1204 of the Internal Revenue Service Restructuring and Reform Act of 1998, strengthens the systems effectiveness by
(A) establishing goals or objectives for individual, group, or organizational performance (or any combination thereof), consistent with the Internal Revenue Services performance planning procedures, including those established under the Government Performance and Results Act of 1993, subtitle III of title
40, Revenue Procedure 6422 (as in effect on July 30, 1997), and taxpayer service surveys, and communicating such goals or objectives to employees;
(B) using such goals and objectives to make performance distinctions among employees or groups of employees; and
(C) using performance assessments as a basis for granting employee awards, adjusting an employees rate of basic pay, and other appropriate personnel actions, in accordance with applicable laws and regulations.