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 Search
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Quality learning curve status for employees is available by employee SEID on the Learning Curve Search results accessed through the MEPS Menu screen in the EQSP system.
The Quality Learning Curve Search Results displays:
Operation, Function, Program - the OFPs (parent) assigned to the employee (prior and current).
Sample Pulls - the number of sample pulls completed for each OFP (parent) worked by the employee.
Docs per Sample - the required documents per sample for each OFP (parent) listed.
Learning Curve Status - “LC Met” or “LC Not Met” for each OFP (parent) listed.
Date LC Met - the date the Learning Curve was met (blank if "LC Not Met" is indicated).
Searching Learning Curve by Operation and Function is also available on the learning curve search screen; the current quarter's learning curve requirement for the requested OF is returned.
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