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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 nationwide sample requirement applies if all sites work the OF. The requirement decreases according to the number of sites working the OF if it is not worked at all sites.

HQF requires a minimum sampling of four days per week; all OFP work processed within the function must be available for random sampling.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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