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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.

Example:

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

The OF accuracy is 97.0%; the learning curve requirement is two sample pulls with a minimum of three documents per sample. One sample pull with three documents is reviewed (one valid sample). The following quarter the accuracy level falls to 96.0%; the learning curve requirement becomes three sample pulls with a minimum of four documents per sample. The employee receives credit for the previous quarter’s sample; therefore, three sample pulls with four documents per sample must be reviewed for the employee to meet learning curve.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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