(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.
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