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:
Quality Rating - High Quality Work
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
If a Function is considered high quality, the Total Documents Reviewed, Total Documents in Error, Accuracy, Precision Margin, and Adjusted Accuracy display as N/A. The Base Point displays as 97.0 and the Employee Index is always 140.000 (representing a "5" rating on the National Ranges).
If an employee works only HQF, the rating will be a “5”. If HQF and other OFs are worked, the employee must achieve the minimum Employee Time Weighted Score of 140.000 for an overall “5” rating in all functions worked during the rating period.
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