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.›Individual Performance Reports
Individual Performance Reports and Management Responsibility
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Managers must actively review and distribute IPRs timely.
Managers must verify all employees on a measured performance plan for quality and/or efficiency receive an IPR. If an IPR does not generate for a measured employee, the manager must determine the reason(s) and take corrective action to resolve the issue. Common issues are:
An employee’s EQSP profile does not correctly reflect a measured performance plan.
The employee’s assigned organization code in Employee Masterfile (EMF) is incorrect (ensure all PAR actions are completed timely).
Managers must verify the entity, performance plan, quality, and efficiency data:
Ensure the dates placed on measured plans are correct and verify the Annual Measured CJE counter is correct.
Ensure the quality data is correct - compare Single Event Sample Pull Reports with the quality review data for accuracy.
Ensure the efficiency data is correct - compare SETR data with the IPR data for accuracy.
Managers should review the Learning Curve during Period Covered and utilize the data as a tool to ensure learning curves are met.
Managers should discuss the performance data with employees and utilize the data to identify changes needed to performance goals, a need for action plans, and tracking employee performance improvement.
Managers must ensure employees have a clear understanding of data on the IPRs and provide training as needed. Managers should also encourage employees to regularly review the reports for accuracy.
Get a plain-English answer with a citation back to this text.
Ask AI about this code