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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

An employee receives the following ratings on their most recent appraisal: •Employee Satisfaction – Employee Contribution – 3. •Customer Satisfaction – Knowledge – 4. •Customer Satisfaction – Application – 3. •Business Results – Quality – 5. •Business Results – Efficiency – 4. Result: The employee received ratings of 3 or above in all CJEs; the employee is therefore placed in category "Fully Successful" . The sum of the critical element score (19) is divided by the number of critical elements (5) and the critical element score is 3.80.

An employee rated as fully successful in all 5 CJEs receives "seniority" based on the employee’s years of service (EOD) through the week ending of the release recall request. Seniority points are earned as follows:

If years of service equal...

Then seniority points are...

Two

.5

Three

1.0

Four

1.33

Five or more

1.67

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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