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.

Reminder:

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

Base Points are input into MEPS by the MEPS Operation Advisor (generally the Operation Technical Advisor), the Operation Manager, or the Site MEPS Coordinator prior to 14 days before the beginning of the quarter they cover).

The above information repeats for each OFP within each operation at the site if there is history from the same quarter, prior year.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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