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:
Team Defect
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Review is used when a defective document(s) identified in an employee’s sample of completed work is recorded to the team rather than to the individual.
Team defects include:
Multiple identical defects removed from the employee’s sample.
Procedural or systemic defects removed from the employee’s sample.
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