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

Multiple Identical Defects and procedural or systemic defects cannot be entered in EQSP as Team Defect Review for any OFP (parent) if the employee’s learning curve requirements are not met for that OFP (parent); they remain as employee Learning Curve Reviews.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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