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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

The Monthly IPR displays data from the beginning of each employee’s rating period through the month ending on the report. Therefore each employee’s rating listed on the Minimally Successful and Below Employees by Operation Report is determined by measurable data from the beginning of the employee’s rating period through the month ending of the quarter the report generated.

Management should utilize the report as a tool to identify employees who need additional assistance to achieve a fully successful rating in quality and/or efficiency.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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