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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 systemically adjusts efficiency base points as follows:

All base points - Lowers to zero if less than six employees worked the OFP or if six or more employees did not meet the Low Hour Restriction.

Added base points - Lowers to the median rate if the median is lower than the set base point.

Raised base points - Lowers to the higher of the median or the calculated base point if the median is lower than the set base point; otherwise, the base point does not adjust.

The end of quarter report is a management tool to determine if additional efficiency base points should be lowered.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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