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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

Performance Standards display only for measured OFPs with efficiency base points when volume is reported on Form 3081.

If the ...

Then the...

OFP is unmeasured (no efficiency BP)

Standards are blank.

OFP is measured but no volume is reported

"NA" displays under each standard.

OFP is measured and quality-based learning curve has not been met

"LC" displays under each standard.

Employee Effect - A measure of the employee’s effectiveness for efficiency computed as 100 multiplied by the documents per hour divided by the efficiency base point.

Time Weight - The measured hours worked for each OFP divided by the Total Measured Efficiency- Hours; the sum of time weight for each OFP should equal 100 percent of employee’s time on measured efficiency work.

Time Weighted Effect - Employee Effectiveness times Time Weight for each specific OFP.

Employee Time Weighted Score - Sum of each OFP Time Weighted Effectiveness (it is compared to the National Ranges to determine the efficiency rating for a 2, 3, 4, or 5).

Rating - 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
Internal Revenue Manual Part 3. Submission Processing

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