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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 formula reads: [(Total # of Documents Correct / Total # of Documents Reviewed) * 100].

Accuracy Adjustment - A value of 2% added to employee’s accuracy percentage.

Adjusted Accuracy - Accuracy plus Accuracy Adjustment displayed to the tenth, but never more than 100.0.

Employee Index - A measure of the employee’s effectiveness for quality computed for each specific OF: (100 * [1 + (.5 * (Adjusted Accuracy % – Base Point) / (100 – Base Point))] displayed to the thousandth.

Time Weight - The Measured Hours Worked for each OF divided by the Total Measured Hours - Quality; the sum of time weight for each OF should equal 100 percent of employee’s time on measured work.

Time Weighted Index - The Employee Index times the Time Weight for each specific OF: (Employee Index) * (Time Weight) displayed to the thousandth.

Employee Time Weighted Score - The sum of each OF Time Weighted Index displayed to the thousandth (the result is compared to the National Ranges to determine the quality rating for a 2, 3, 4, or 5)

Rating - The numerical rating for Quality, 1-5, appears on a Monthly IPR, Annual IPR, and Ad Hoc IPR if the Annual CJE Counter reached 60 days, and % to Direct is at least 40.0 or % to Total is at least 25.0.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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