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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

All fields require an entry. Enter "0" if the OFP adjustment does not include volume; adding hours for overhead OFPs would require a “0” in the volume field. If the SETR user does not enter a volume, SETR processes it as "0" . The files received for weekly processing show "0" volume for overhead codes, even though the user did not input a volume in SETR. This also occurs when a regular production code with no volume is entered; SETR processes the volume as "0" .

To access the "IPR Adjustment – Edit Record" screen and correct data previously reported in SETR that appears incorrectly on the Weekly IPR for the week ending date (or correct data previously added on the IPR Adjustment – Add Record screen):

Click the edit icon on the IPR Adjustment Search Results screen for the line item being adjusted.

Enter the correct hours in the "New Hours" field and the correct volume in the "New Volume" field on the IPR Adjustment – Edit Record screen.

Click "Save" .

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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