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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.

Release and Recall

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

Seasonal, term, and career/career-conditional intermittent employees are subject to periodic release and recall when workload fluctuations affect organizations’ staffing needs. Employees subject to release/recall are ranked on a Release Recall Listing and are released or recalled based on their skills and position on the list.

The Release Recall Final Listing is created in the EQSP system through a Release/Recall Menu.

MEPS release/recall listings contain employee information obtained from:

Employee Master File (EMF) that flows to MEPS Release Recall.

Pertinent release/recall data added on screens accessed through the EQSP system.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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