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:
Multiple Identical Defects
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Defects are considered multiple identicals when a quality reviewer identifies the same error on every document that the opportunity for error is available on within the sample. Multiple identical defects are entered into EQSP as follows:
One defect is considered as Individual Quality Review for the employee.
The remaining like defect(s) are considered Team Defect Review(s) for the team.
All defects are considered Individual Quality Review for the employee if at least one document within the sample with the same opportunity for error is worked correctly.
Any additional defect(s) identified within the sample that is not considered a multiple identical is considered Individual Performance Review for the employee.
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