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

Team defects are not included as documents reviewed for an employee; therefore, they are not included in an employee’s measured performance sample. Team Defects are included in the accuracy rate calculations of the Team, Department, Operation, and Site.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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