Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Intermittent and Temporary (Temp) employees' sampling requirements are programmed based on working 24 weeks during their rating period. Temp employees should be profiled only if they are expected to work more than 90 days. Temporary Employees should consistently receive feedback review.
The sample size should generally remain constant throughout the weeks of the employee’s annual rating period. Changes to the weekly sample size can occur if a change to any condition affects the number of weeks an employee works the OF, such as:
Length of season changes.
Extended leave.
Details out of the function.
Collateral duties change
The sample size must not be increased based on an employee’s accuracy rate. If an employee is not achieving a fully successful rating, options include:
On-the-Job Training (OJT).
100% review of work not selected for Individual Quality Review.
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