premise: Similarly, to address IRS's performance expectation for senior executives to develop and execute plans to achieve organizational goals, a senior executive who is the area director for compliance in New York has a performance expectation in his fiscal year 2002 individual performance plan to ensure that taxpayers affected by the events of September 11, 2001, are treated and audited according to their circumstances, and that the compliance guidelines and policy regarding affected taxpayers are adhered to.
hypothesis: Taxpayers are never audited according to their circumstances.