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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.

Reminder:

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

Volume must be reported for all OFPs measured in quality.

Hours - Time spent working the OFP reported on Form 3081 for each OFP listed.

Total measured - Efficiency - Sum of the volume reported for each measured OFP and sum of the hours reported for measured OFPs (excludes learning curve volume and hours).

Total Unmeasured - Efficiency - Sum of the volume reported for OFPs with no base points and sum of the hours for OFPs with no base points.

Total Learning Curve - Efficiency - Sum of the volume reported and sum of the measured hours for OFPs under Learning Curve.

Total with no volume - Sum of measured hours for OFPs (with base points) without volume reported.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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