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.

Reminder:

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Only hours with volume reported is considered as measured hours for quality.

Base Point - Specific performance level for the OF, displayed to the tenth.

Performance Standards - Accuracy levels required to achieve 2, 3, 4, or 5 level of performance for the function determined by the National Ranges and the base point.

Accuracy - The total number of correct documents divided by the total documents reviewed multiplied by 100 displayed to the tenth.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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