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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.

Learning Curve

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

Learning curves are provided to ensure employees receive feedback on their performance prior to their performance data becoming measurable under MEPS.

MEPS Learning Curves are quality-driven and are based on the quality level of the OF and provided for each OFP (parent).

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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