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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

An employee initialed and dated copy of any Single Event Sample Report with defect(s) identified must also be retained by the manager.

After the learning curve requirement is met for an OFP (parent), the review results are included in the MEPS measured database and the work performed on the OFP becomes measurable for quality and/or efficiency.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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