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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

The data contained on the Monthly IPR can be determined by the report run date. For example, a report run date of 12/05/2024 indicates the data is through month ending November, 2024; a report run date of 06/05/2025 indicates the data is through month ending May, 2025.

Quality Rating Details - Includes all measured OFs with the total documents reviewed and total documents in error for the period covered.

Learning Curve During Period Covered - Details any learning curve quality review performed during the period covered.

Efficiency Rating Details - Includes hours worked on all direct OFPs with time and volume (if applicable) reported for the period covered (includes Function 880).

Total Overhead Hours - Includes time reported for any overhead OFPs for the period covered (Function 990).

Total Direct Hours - All direct time reported during the period covered (exclude Function 990).

Total Hours for the Period - The total of all hours reported during the period covered (overhead hours and direct hours).

Adjustments Made During the Period Covered - Reflects IPR Adjustments made during the "From Date" and "To Date" to reported time (direct or overhead) and/or volume.

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