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.

Example:

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

If 3.4 hours and 24 documents reported to OFP 31-140-00008 should have been reported to OFP 31-140-00009, correct the hours for OFP 31-140-00008 to “0.0” and the volume to “0”. Add OFP 31-140-00009 with 3.4 hours and 24 volume.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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