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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.

Note:

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

Previous efficiency data displays only if base point(s) are revised during the quarter covered or after the quarter covered ends.

The Efficiency Section displays:

Function - Function(s) with efficiency base points relevant to the operation.

Program - Program(s) with efficiency base points relevant to each function.

Base Point - Base point(s) relevant to each program.

Numerical Performance Standard (2) - Level of achievement (documents per hour) required for a 2 rating (minimally successful) in efficiency for the OFP Base Point.

Numerical Performance Standard (3) - Level of achievement (documents per hour) required for a 3 rating (fully successful) in efficiency for the OFP Base Point.

Numerical Performance Standard (4) - Level of achievement (documents per hour) required to achieve a 4 rating (exceeds fully successful) in efficiency for the OFP Base Point.

Numerical Performance Standard (5) - Level of achievement (documents per hour) required for a 5 rating (outstanding) in efficiency for the OFP Base Point.

The Previous Efficiency Section displays:

Base Point - Efficiency Base point prior to any revision if the base point was revised.

Numerical Performance Standard - Level of achievement (documents per hour) required for each rating if the OFP Base Point was revised.

Revision Date: Latest revision date if the efficiency base point was revised.

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