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:

Efficiency Rating Details

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

The Efficiency Rating Details section of the IPR contains all data required to determine an efficiency rating.

Direct time reported on employee's Form 3081 displays for the Organization, Function, Program and quarter the OFP was worked. A rating is determined as follows:

Volume - Number of documents reported on Form 3081 for each OFP listed.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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