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

Documents per Hour - The OFP Volume divided by the hours reported to the OFP displayed to the tenth.

Base Point - Specific performance level for the OF displayed to the tenth.

Performance Standard - Number of documents processed per hour to achieve 2, 3, 4, or 5 level of performance for the OFP determined by the National Ranges and the base point displayed to the tenth.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.