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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

A weekly IPR will generate even if a quality review input for the week is deleted prior to the run date of the IPR. The quality section will indicate there is no quality data for the time frame requested and the efficiency section will indicate there is no efficiency data for the time frame requested.

If the last day of the June 30, September 30, and/or December 31 quarter ends on a Monday through Thursday, employees are required to submit two Forms 3081 for the calendar week; this is referred to as split week processing. As a result, two weekly IPRs generate for the split week processing; one for the final days in the last week of the ending quarter and one for the first days in the week of the new quarter.

The Weekly IPR heading indicates Reporting Period: Weekly; the report includes:

Entity information and Performance Plan information for each employee.

Report information with the "From Date" and "To Date" covering one week.

Quality data and Efficiency data for the week covered.

Learning Curve information for the week covered.

Overhead time reported for the week covered.

Total Overhead Hours, Total Direct Hours, and Total Hours for the week covered.

IPR Adjustments input during the week covered for time and/or volume for any prior week.

The weekly IPR does not include a quality rating or an efficiency rating; fields used to compute the ratings appear as blank.

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