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

If a Team Defect and a defect other than the Team Defect is identified on the same document, the document remains part of the employee’s sample and the review results are entered as Individual Review rather than Team Defect. The document is considered one defective document with 2 defects.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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