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

HQW receives OF sampling and must be a random sample across all work processed by all employees for all programs within the HQF (after learning curve is met for the OFP (parent) within the HQF).

Local forms that contain the required elements may be used to record the sampling statistical data.

Retain sample log/pull sheets for four quarters plus the current quarter; authorized disposition is one year after the end of the current quarter (per Document 12990).

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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