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:
Release and Recall Procedures
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The "2022 National Agreement" outlines specific procedures for management to follow when releasing or recalling employees.
Release procedures are:
Step
Action
1
Attempt to provide at least five days notice of release to employees unless unexpected reductions in inventory require an earlier release date.
2
Prepare a Final Release Recall Listing.
3
Identify the employees subject to release based on skill codes.
4
Canvass the identified employees for volunteers.
5
Determine which employees will be released.
To determine which employees to released:
If ...
Then...
More employees volunteered than needed
Release employees with the oldest EOD.
Fewer employees volunteered than needed
Release employees lowest on the Final Listing.
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