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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

The Employee Performance File provides the efficiency data – PCA hours and volume. The EMF updates the grade on the EQSP Employee Profile. If the EQSP Employee's Profile displays a different grade than indicated on the Performance File, the employee will appear on the Grade Mismatch Listing.

Management should review the report weekly and work with their Headquarters Report Team to resolve the grade discrepancy. The listing generates for an employee each week until the issue is resolved.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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