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

No change indicates the calculated base is the set base point.

Mid-Quarter Section - dates for the first six weeks of the quarter.

Quarter Ending Section - beginning and ending dates of the quarter.

Row # - numerical list, indicates the number of employees who work the OFP.

Volume, Hours, Weeks, and DPH for each employee listed Mid-Quarter and Quarter Endings sections.

An asterisk appears by the line(s) used to determine the median on the end of quarter efficiency report. An asterisk appears by the median if an odd number of employees worked the OFP; an asterisk appears by the two lines used to determine the median if the OFP is worked by an even number of employees. (The DPH for the two middle lines are added together and divided by two to determine the median.)

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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