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

The 60 days on measured CJE counter starts over at the beginning of the annual rating period. The work is considered measurable and included in the rating data after the 60 day counter is reached.

The Monthly IPR is not always indicative of the employee’s performance. Base points are often revised after the quarter ends, which can adjust the accuracy reflected on the employee’s IPR.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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