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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

All measured employee’s work is subject to quality review sampling and reviews should be recorded in EQSP.

Once the employee meets learning curve for an OFP (parent), the learning curve requirement is met regardless of any future changes to the quality level for that OF.

If the learning curve is not met during the quarter the employee is placed on learning curve for an OFP (parent), the requirements change if the quality level of the OF changes in the following quarter; any sample that met the learning curve sample size in one quarter is counted as a required sample in the following quarter even if the documents per sample increases in the following quarter.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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