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:
Procedural or Systemic Defects
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
A procedural or systemic defect is removed from the employee’s Individual Review (and sample) and entered into the EQSP system as a Team Defect Review.
Procedural or systemic defects are considered team defects when the defect is attributed to:
Training deficiencies – no training or inadequate training.
Erroneous instructions provided to the employee.
IRM procedures are not available.
Procedural changes not shared with the employee.
Systemic deficiencies rather than a result of employee actions or inactions.
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