The Internal Revenue Service has reprimanded or reassigned more than a dozen senior managers for ignoring long-standing guidelines and allowing IRS subordinates to use quotas in enforcing tax laws.

Beyond the disciplinary actions, Internal Revenue Service Commissioner Charles Rossotti said Monday the agency is taking steps to emphasize "the taxpayer's point of view" in designing its new performance goals."This balance, missing from previous IRS measures, will ensure that taxpayer satisfaction and employee satisfaction are critical factors in measuring the performance of IRS at all levels," Rossotti said.

Twelve top managers have been reprimanded, two more admonished and others reassigned. An additional 132 IRS officials will be investigated by a new disciplinary office for alleged misuse of enforcement statistics or improper seizure of property.

The personnel actions were recommended by a three-member outside review panel named by Rossotti in 1997, after Senate Finance Committee hearings at which taxpayers and some IRS employees testified that enforcement goals were forcing some agents to run roughshod over taxpayers.