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 Employee Notification
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Management is required to provide written notification to the employee when the learning curve is met for each OFP (parent).
A notice generates on the “Single Event Sample Pull Report” that indicates when quality review sample pulls are applied to learning curve; the notice reads: “This sample is under Learning Curve and will not be used in evaluative data.”
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