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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

If the employee received an ad-hoc evaluation and receives an annual appraisal during the release, the annual appraisal is used to update the Release Recall Listing.

2

Identify the specific skills required by employees to perform the work.

3

Recall the employees based on ranking in descending order (highest first) as indicated in the chart below.

Recall the employees based on ranking order as follows:

If the employee...

Then ...

Is seasonal (career status)

Notice of recall is by one telephone call during the day and a second during evening hours if needed.

Is reached by telephone

Arrangements are made for return to work.

Is not reached by direct telephone contact

Written confirmation of the attempted contact is sent to the employee by regular mail on the day following the telephone calls.

Contacts the manager within 48 hours

Employee is returned to work provided: • Essential training has not been missed. • Remaining work is expected to last for at least one administrative work week.

Is term appointment or intermittent

Only telephone contact is required.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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