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

The percent to direct time is determined by the Total Measured Hours - Quality divided by the Total Direct Hours (includes all hours on Form 3081 except Function 990). The percent to total time is determined by the Total Measured Hours - Quality divided by the Total Hours for the Period (includes all direct and overhead hours).

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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