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EMP - Total number of accountable employees measured in efficiency, met the learning…

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Best - Highest efficiency rate performed for the OFP during the same quarter, prior year.

Worst - Lowest efficiency rate performed for the OFP during the same quarter, prior year.

Base Point (per history) - Median production rate for the OFP from the same quarter, prior year.

Performance Standard (2) (3) (4) (5) - The standards computed to achieve a 2, 3, 4, or 5 rating utilizing the Efficiency Performance Standard Formula.

Revised Base Point - Space for management to annotate any revised base point and submit the report to the designated person at the site for MEPS input.

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