(a) General rule.--The department shall not use records of tax enforcement results:

(b) Exceptions.--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 subsection (a) or to impose or suggest production quotas or goals. In the discharge of a manager's responsibilities, but subject to the provisions of subsection (a)(1), 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 case or the results the officer or employee has been obtaining.