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

Ties are broken by EOD, SCD, and the last four digits of the employee's SSN.

An employee is "Not Ratable" (NR) if the employee's performance has not been observed for a minimum of 60 days during the appraisal period or the employee has not received a performance plan for a minimum of 60 days. (NR designation indicates that the employee was not ratable for the current appraisal period for release recall purposes only; it is not considered a rating of record.). NR employees appear in alphabetical order at the bottom of the listing.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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