Skip to content

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

Employee receives one copy, and one copy of the signed and dated receipt is placed in the employee’s EPF.

An alpha character indicator (base point indicator code) may be located next to a base point (quality and/or efficiency) if the base point was changed after 16 days prior to the beginning of the quarter they cover. The alpha character indicates the following action for that base point:

"A" - Added; the base point did not calculate from the same quarter, previous year.

"D" - Deleted (lowered to zero); the base point was deleted after the quarter begins.

"R" - Raised; the base point was set higher than the calculated base point before the quarter begins.

"L" - Lowered; the base point was set lower than the calculated base point before the quarter begins or the set base point was lowered after the quarter begins.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Manual Part 3. Submission Processing

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.