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Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
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HQW is not subject to individual quality review sampling; HQF samples are not credited to the employee’s RAS. Therefore, if the OF is HQW: •"HQF" displays in the Requested Documents Per Week column. •"NA" displays as Period Documents Sampled and Period Samples.
The Sampling Report must be provided to the Quality Review Team Manager anytime the employee's sample size changes; it is not necessary if the weekly sample remains constant.
The employee’s Team Manager should ensure that the OF sampled and the documents sampled are consistent with the information requested on the Sampling Report.
The Quality Team Manager should contact the employee's Team Manager for a sample size on any OF worked by the employee if a sample size has not been requested.
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