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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:

Quality Rating Details

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

The Quality Rating Details section of the IPR contains all data required to determine a quality rating.

Individual Performance Review results for the period covered on the IPR displays based on the OF (parent) and quarter the review occurred. A rating is determined as follows:

Total Docs Rev'd - Total number of documents sampled for the applicable Org and Function (OF parent) after learning curve has been met for the OFP (parent).

Total Docs in Error - Total number of defective documents identified in the samples (documents reviewed).

Measured Hours Worked - Based on the hours with volume reported on Form 3081 for the OF after learning curve has been met for the OFP (parent); the sum of the OF hours is displayed as Total Measured Hours - Quality.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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