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:
High Quality Work Review
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Any time quality review performed for an OF produces an accuracy rate equal to or greater than the High Quality Standard (HQS) of 97.0%, the OF is considered High Quality Function (HQF) and is reviewed as High Quality Work during the same quarter of the subsequent year.
If a quality base point calculates at 97.0% accurate or higher for any OF, product review is performed for all programs within the HQF for that quarter. If an OF is HQW, it remains HQW for the entire quarter regardless of the OF quality review results.
Employees receive learning curve for any OFP (parent) the employee works that falls within a HQF (HQW sampling requirement is 2 sample pulls with a minimum of 3 documents per sample).
Quality Reviewers input HQF review results into the EQSP system as Individual Review with the employee’s SEID. If learning curve is met for the OFP (parent), the review is HQW; if learning curve is not met for the OFP (parent) the review is Learning Curve.
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