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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:

Learning Curve Status

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

Managers must monitor learning curve status and ensure employees receive learning curve reviews and meet learning curve requirements for assigned OFPs (parent).

Learning curve monitoring tools available are:

Learning Curve Sampling Report.

Learning Curve Search.

“Learning Curve During Period Covered” section on employees’ Individual Performance Reports (Annual, Monthly, Weekly, and Adhoc).

Manage Employee Program screen.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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