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.

Note:

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

If a month ends on a Saturday, Monday, or Tuesday, the last day of the month is considered the previous Saturday. If the month ends on a Wednesday, Thursday, Friday, or Saturday, the last day of the month is considered that Saturday.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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