Based on my experiences with the IRS and what I hear, it appears that the performance management system needs a re-haul beginning with the basics. The performance objectives should be clear first. Doing this well allows them to keep their jobs. Once this has been put in place, the objectives for bonus needs to be set, which should be above & beyond. In order to do this effectively, there needs to be measures in place to gauge the level of performance. The team's objectives rolls up to the Management staff. I can not imagine a salary increase, never less a bonus, until this is done.