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

Quality Reviewers must ensure all defects are supported by a Submission Processing IRM reference and provide the reference to support the defect. IRM references are not required for “finger errors” for routine required edits or routine entry omissions, or for any data transcription defect. When a Submission Processing IRM states to follow guidelines in a subsection of another division's IRM, the Submission Processing IRM should be listed first in the EQSP IRM reference field.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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