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

The 2022 National Agreement does not address temporary employees, but MEPS provides a separate Temp Release Recall Listing.

Refer to the procedures in the 2022 National Agreement , Article 14 for guidance when Releasing and Recalling employees.

Unless the local parties agree otherwise, the basis for release and recall at Center Campuses is by department in Accounts Management and by operation in Submission Processing and Compliance Services. For all other employees, the basis is by the highest organizational level at the post of duty (POD).

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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