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:
Revising or Deleting Implemented Numerical Performance Standards
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Base Points/Numerical Performance Standards cannot be added after the beginning of a quarter they are effective. Implemented Base Point/Numerical Performance Standards (base points set and effective at the beginning of the quarter they cover) cannot be raised after the quarter begins. All revisions (lowered or deleted base points) are retroactive to the beginning of the quarter.
Quality base points are monitored closely by headquarters; revisions are made only by headquarters because the base points are set nationally at the OF (parent) level.
MEPS systemically reviews and revises added and raised efficiency base points after the last weekly processing of the quarter based on the following criteria:
If the base point was...
And the median is...
Then the system will...
Raised
Lower than the set BP
Lower the BP to the higher of the calculated BP or median rate.
Raised
Higher than the set BP
Retain the set BP (no change).
Added
Lower than the set BP
Lower the BP to the median rate.
Added
Higher than the set BP
Retain the set BP (no change).
MEPS systemically reviews and deletes any efficiency base point if less than six employees worked the OFP during the quarter (Less Than 6 Rule).
MEPS also systemically deletes any efficiency base point if less than 6 employees worked the OFP less than 10 hours, unless the employee worked the OFP more than an average of 2 hours per week (Low Hour Restriction).
Management is provided a time frame after the systemic revisions and prior to the run date of the Annual and the Monthly Individual Performance Reports to lower efficiency base points.
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