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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:

EMF 3-Coded Employees Report

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

The EMF 3-Coded Employees Report provides a weekly listing of employees 3-coded by Personnel.

An employee is 3-coded when they are no longer employed by the Internal Revenue Service (IRS); the employee may have retired, resigned, been terminated, or is deceased.

Management should review the report weekly to ensure employees listed on the report have not been incorrectly coded. If discrepancies are identified, contact Personnel to have the employee's record corrected.

Employees remain on the Employee Master File (EMF) Production and Control (PCA) for nine months and therefore appear on the MEPS EMF 3-Coded Employees Report for nine months after leaving IRS.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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