Section 42-2058 - Basis for evaluating employee performanceA. The department shall establish procedures to monitor the performance of department employees that include, if applicable, using evaluations obtained from taxpayers.B. Fair and equitable treatment of taxpayers is a criterion for evaluating employee performance, including being free of favoritism or bias, reasonable and consistent with the laws of this state and the rules, procedures and rulings of the department.C. The department shall not evaluate an employee on the basis of taxes assessed or collected by that employee.