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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

MEPS requires that an employee spends 40% of direct time or 25% of total time on measurable work; an employee must also complete the 60 days on CJEs annual requirement to receive a measured rating.

Achieve the minimum effectiveness score for a "5" rating overall in all functions worked during the rating period (if other than HQW is performed).

Because an employee is required to receive notification of all quality review performed and input under their SEID, the employee is therefore required to receive the Single Event Sample Pull Report for HQW reviewed and input into EQSP. The Review Type indicates High Quality Work.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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