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

Hours are considered measured for the applicable OF in quality only if time is reported for the OFP. The tool serves as a tool to monitor for no volume for measured quality as well as measured efficiency. However, at this time, the OFP must have an efficiency base point in order to appear on the report.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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