EMP - Total number of accountable employees measured in efficiency, met the learning curve (if measured in quality) and reported time and volume to the OFP.

Caution:

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

Learning curve is quality-driven. If an employee measured in efficiency reports time and volume for an OFP with base points, the work will be measured in efficiency if the OFP is not displayed as "Active" on the EQSP Manage Program screen.

A 97.0% or above accuracy rate indicates the performance standard base point is 97.0 and the level of performance rate is 5, designating outstanding performance.

An employee working OFPs within a HQF automatically receives the minimum employee effectiveness score of 140.0 required to achieve a “5” rating for all time spent working programs in that OF.

HQW does not guarantee a “5” rating in quality. The employee must also:

Work sufficient hours on measured programs to receive a MEPS rating.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.