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:
Learning Curve on Individual Performance Reports
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
A "Learning Curve During Period Covered" section on the Employee Individual Performance Report contains quality review learning curve information for any OFP worked under learning curve
The following Learning Curve information is displayed based on the period covered in the IPR:
Organization – Organization (two-digit) reviewed under Learning Curve During Period Covered on the IPR.
Function – Function reviewed under Learning Curve During Period Covered on the IPR.
Parent Program – Parent Program (4th digit) reviewed under the Function shown.
Quarter – Applicable quarter(s) the Function/Parent Program was reviewed while under learning curve.
OF Quality Level – Function’s accuracy level during the quarter review was performed.
Learning Curve Required Samples – Number of learning curve samples required based on the accuracy level of the OFP.
Learning Curve Minimum Documents Per Sample – Minimum number of documents the sample must contain to be considered a learning curve sample.
Total Samples Pulled – Number of samples pulled for the OFP reviewed under learning curve.
Remaining Samples Needed – Samples needed to meet learning curve requirement for OFP.
Learning Curve Met Date – Date learning curve was met for the OFP (if met during the period covered on the IPR).
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