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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

Seasonal and term employees are placed on separate Release/Recall Listings.

Employees receive an overall performance rating based on their most recent annual performance appraisal for their Critical Job Elements (CJE).

A new employee who has not received an annual evaluation may receive an ad-hoc evaluation for release/recall purposes if the employee has been on their CJE’s for at least 60 days.

Seasonal employees and Term employees are placed in categories and in ranking order based on their category as follows:

If the employee has...

Then the employee is placed in category...

And the ranking order is based on the...

Critical element rating of “3” or above in all CJEs

Fully Successful

Ranking score (performance and seniority points).

One or more critical element rating of “2”

Minimally Successful

EOD – descending order (below Fully Successful).

One or more critical element rating of “1”

Unacceptable

EOD – descending order (below Minimally Successful).

No performance appraisal with a training test score

Training Test Score

Test score (below Unacceptable).

No performance appraisal with an OPM Certificate Score

OPM Rating

OPM score (below Training Test Score).

No performance appraisal, training test score, or OPM Score

No Scores

Alphabetical; last name, first initial (below other categories.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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