The committee is very much aware of and concerned about three corresponding issues:
Organizational and management changes have been painfully slow because of the inherent IRS resistance to change over the years;
Organizational change in and of itself does not change actual behavior unless strong leadership from the top down causes such changes to occur; and
Reward systems still appear to reward seniority rather than the accomplishment of assigned goals and the metrics thereof.
Certainly, most recent organizational changes represent a major step for the IRS and for TSM, particularly when coupled with those that preceded them. However, organizational progress must not be mistaken for real progress, because the former simply sets the stage for the latter.