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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

Individual Performance Reviews must not be performed for an employee for the OFP (parent) on the same day Learning Curve was met for that OFP (parent). The employee must receive the "Single Event Sample Pull Report" with the notification indicating the review is the last review while under learning curve with the review results/feedback prior to measured review. Quality reviewers will receive an error message if an Individual Performance Review is created for the same OFP with the same review date as the last learning curve review required for the OFP; the EQSP system does not allow completion of the sample pull DCIs.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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