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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.

Caution:

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

If an adjustment is made to remove volume from a measured OFP and add volume to the same OFP because an employee failed to report volume on a time code, remove the hours from the OFP with no volume reported and add the hours to the OFP with time and volume reported. (MEPS recognized the OFP with time but no volume as unmeasured and the OFP with time and volume as measured. If the employee had reported time and volume on the OFPs for both time codes, weekly processing would have combined them into one record on the IPR.)

Form 14243 should be attached to the Weekly IPR and to Form 3081 or to a SETR print for the week the adjustment is correcting. It is recommended that the Team Manager input the adjustment directly into the EQSP system. If a designated Operation MEPS Coordinator inputs the correction, a copy of the Weekly IPR and Form 3081 or SETR print must be attached to Form 14243 and forwarded to the Coordinator.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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