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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:

Seasonal and Term Ranking Score

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

If an employee is rated as fully successful or above in all CJEs (receives at least a level “3” rating), then a critical element score is computed and seniority points are added to the critical element score to determine the ranking score.

The "critical element score" is computed by dividing the sum of the CJE ratings on the employee’s Performance Appraisal by the total number of CJEs.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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