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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:

Ranking Seasonal and Term Employees

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Seasonal and term employees are ranked according to performance (based on annual appraisals) and seniority (based on Enter on Duty (EOD) date).

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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