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:
Learning Curve Sampling
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The quality level of the Operation, Function (OF) for the quarter determines the amount of learning curve the employee receives for each OFP (parent) as follows:
If the OF Accuracy is within...
Then the OFP (parent) Learning Curve is...
97.0% or higher (HQW)
2 sample pulls – minimum of 3 documents per sample.
93.0% to 96.9%
3 sample pulls – minimum of 4 documents per sample.
87.0% to 92.9%
4 sample pulls – minimum of 5 documents per sample.
80.0% to 86.9%
6 sample pulls – minimum of 6 documents per sample.
79.9% and below
7 sample pulls – minimum of 7 documents per sample.
If a sample is pulled that does not contain the number of required documents, the sample is considered a learning curve review type and is not included in evaluative data but it does not count towards the learning curve requirement.
Learning curve sampling requirements are programmed into MEPS, eliminating the need for management to notify the Quality Team when the employee has met the learning curve on a particular OFP (parent).
Get a plain-English answer with a citation back to this text.
Ask AI about this code