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

Swing shift employees may inadvertently fail to report volume on one of the time codes worked. The Weekly No Volume Report serves as a tool to identify this common omission. The time with no volume is considered unmeasured and an IPR adjustment must be completed to combine the data reported for the two time codes.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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