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 quality data.

The Mid-Quarter/Quarterly Quality Report generates after weekly processing is completed for week six of the quarter (mid-quarter) and again after final weekly processing for the quarter is completed (quarterly). The report is used for monitoring quality as follows:

Sites can compare their quality performance to the national quality performance and recognize OFs needing quality improvement.

Headquarters utilizes the quarterly quality performance data to determine if quality base points should be lowered.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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