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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

Each Single Event Sample Pull Report is printed for every quality review sample input to the employee's SEID. The quality review manager must provide the report to the employee's team manager and the team manager must provide the employee with a copy. The notification serves as a record for the employee and for the manager of all quality reviews completed for each employee as well as a record of any defect(s) identified.

The employee should initial and date any Single Event Sample Pull Report indicating "This is your last review while under Learning Curve...." and the manager should retain a copy of the initialed report; this serves as an acknowledgment that the employee received the learning curve notification.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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