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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

Management is provided a window after the systemic revisions and prior to the quarterly reports run date to determine if additional base points should be lowered. Utilize the following guidelines:

Consider revising if there is a large discrepancy between the median and the calculated base point.

Lower base points if identified issues prevented employees from achieving the set rate.

The Mid-Quarter/Quarterly Efficiency Report is available on Control-D. The Control -D Report Name is "MID-QTR/QTRLY EFFICIENCY" ; the Control-D Job Name is MEPMQE.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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