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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

Management has rights to view and add or modify release/recall information for employees within their span of control.

Separate listings are generated for each employee class - Seasonal, Term, and Intermittent.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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