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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

OFP (parent) is a program to the 4th digit.

Any employee measured in quality or in quality and efficiency receives the same amount of learning curve for each OFP (parent) based on the quality level of the OF, regardless of the site, when both of the following occur:

The manager adds the OFP (parent) to the employee’s “Manage Employee Programs” screen accessed by selecting “Manage Programs” on the employee’s EQSP Employee Profile screen; the program is not available for Quality Reviewers to select and record reviews unless the program is displayed as "active" on the Manage Employee Programs screen.

The employee initially reports time and volume to the OFP (parent) on Form 3081, Employee Time Report.

An employee measured in efficiency only does not receive learning curve for the OFP efficiency base point, if an efficiency base point is set for the OFP, the work is considered measured when time and volume is initially reported to the OFP on Form 3081, Employee Time Report.

None of the work performed (quality or efficiency) for an OFP (parent) while under the quality-driven learning curve is considered measured data; neither is it used as part of any employee evaluative data.

The quality review results are included in the MEPS database and the work performed on the OFP become measurable for quality and/or efficiency after the learning curve requirement is met.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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