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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.›Reminder:

Rebuttals

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

Employees can challenge a defective review through their site’s rebuttal process.

Defects can be removed by the Quality team within 14 calendar days of issuance; It is generally recommended that rebuttals be completed within 14 days to ensure accurate reporting to the employee’s IPR. Rebuttals outside of 14 days can be completed by the site EQSP System Administrator.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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