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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.

Exception:

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

Data reported while an employee is on the quality learning curve is not included in the efficiency data.

The report generates at mid-quarter after weekly processing is completed for week six of the quarter. Utilize this report as a management tool to monitor:

Number of employees working an OFP to prevent the Less Than 6 Rule issue.

Number of hours employees reported to an OFP to prevent the Low Hour Restriction issue.

The median efficiency performance rate for an OFP compared to the base point.

Take the following actions if issues are identified:

Adjust the number of employees to ensure at least 6 employees work the OFP for at least 10 hours (or averages more than 2 hours per weeks worked) during the quarter to ensure the base point is not deleted at the end of the quarter.

Implement corrective actions to improve efficiency, such as process improvements.

The report generates again after the final weekly processing for the quarter. The quarterly report includes efficiency data from the beginning of the quarter through the end of the quarter. The performance results are utilized to systemically adjust efficiency base points.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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