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 the set base point is not the calculated base point, an indicator "A" , (added), "R" , (raised), or "L" (lowered) populates next to the base point.

Current National Average for the applicable OF.

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 received quality reviews for the OFP.

Total Documents Reviewed, Total Documents in Error, and Accuracy Rate for each employee listed under both the Mid-Quarter (generates after six weeks of the quarter) and Quarter Ending sections.

Total Documents Reviewed, Total Documents in Error, and Accuracy Rate for the applicable Site OF.

Total Documents Reviewed, Total Documents in Error, and Accuracy Rate for the National OF.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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