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 Base Point Indicator Codes are cleared from the Employee Performance Standards after the quarter ends, before the systemic revisions. Only the base point indicators “L” (Lowered) and “D” (Deleted) display on the Employee Performance Standards that generate after systemic revisions. The “Previous Base Point” and the latest “Revision Date” always display for any adjusted or deleted base point.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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