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

If sampling averages 4 days per week, the average daily sample must be increased to ensure the minimum 300 documents/cases per quarter is reviewed. There is no maximum sample.

If any HQF fails to meet the HQS nationally, the function will not be considered High Quality during the same quarter of the following year. Individual sampling and individual review will be performed.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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