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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 sample should be selected by a quality team’s clerk after the work is released by the employee. The work must include the date it was completed and at least one employee identifier (SEID should be included when possible) to ensure the employee’s work is correctly identified.

Sampled work must be counted as specified in the 5995a database (located on the Operation, Function, Program (OFP) Code Resource Center Online.

To determine sample size, the manager estimates the number of weeks an employee is expected to work programs within an OF. The following should be considered:

Learning Curves.

Length of season.

Projected receipts and Program Completion Dates (PCD's).

Details out of the team.

Percent of time on collateral or project duties.

Vacation schedules.

Leave usage patterns.

MEPS suggested sample size is programmed based on permanent employees working 48 weeks during their annual rating period and seasonal and term employees working 24 weeks during their annual rating period. The manager needs to plan for any difference in weeks worked when determining the weekly reviews required during the employee’s rating period.

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

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