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.

Exception:

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

Learning Curve defects can only be removed by the System Administrator after five days.

When a processing or procedural problem is identified through the charging of a quality review defect and/or the rebuttal process, the Quality Manager will determine if a change is required. This change should be made through the appropriate channels, such as a SERP alert, MOU, or other official avenue. If the change is officially adopted, no prior defects will be addressed as a result of this subsequent action.

A defective review that cannot be settled during the rebuttal process can be changed to a Team Defect Review as appropriate. See IRM 3.43.405.7.2.1, Team Defect, for more information about Team Defect Reviews.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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