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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 Single Event Sample Pull report is available for quality reviewers and quality managers on the EQSP Quality Reports Selection screen. See IRM 3.30.30, Embedded Quality for Submission Processing (EQSP) System.

A notice also generates on the “Single Event Sample Pull Report” when the employee receives their last learning curve review for the specific OFP (parent); the notice reads: "This is your last review while under Learning Curve. All future individual reviews may be used in evaluative data."

The Single Event Sample Pull Report must be provided to the employee and serves as the official written notification that learning curve is met for the OFP (parent).

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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