The annual tax season generally takes only one-fourth of the work year, and for all of the preparation required may seem to be over in a few short weeks after it begins. Temporary staff is let go, the paperwork is all wrapped up and it is time for that well-earned vacation.
All of which makes it difficult to make time for the management responsibility most critical to the success of the firm – the employee performance evaluation. Which also means that the evaluations that do get done tend to be informal, short, and built on the question of who will stay on after tax season, who will be re-hired for next year, and who will be let go after April 15. The subject becomes even trickier for those who will not be invited back, since you may not wish to present that information until the season is over.