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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:

OF Sampling

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

Any function that is HQF receives OF sampling. A random sample is taken from the work processed for all programs within the HQF. The OF sampling must be selected in such a way that all completed documents/cases/items in the OF are equally available for review.

Samples from all shifts must be included to ensure the integrity of HQW; this includes work processed during regular tours of duty, overtime, comp time, and/or credit hours.

Sampling requirements for HQF for the quarter are:

A minimum of 900 documents/cases nationwide.

A minimum of 300 documents/cases per Submission Processing site.

An average of five documents per day at each Submission Processing site.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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