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 employee rated as fully successful with a 3.80 critical element score has worked with IRS for 4 years. Result: 1.33 seniority points are added to 3.80 CJE score for a ranking score of 5.13.

Tied ranking scores are broken by in the following order:

EOD: Oldest EOD is ranked first.

Service Computation Date (SCD): Oldest SCD ranked first.

Social Security Number (SSN): → In odd-numbered years, employees with the lowest last four digits are placed first. → In even-numbered years, employees with the highest last four digits are placed first.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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