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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:

Grade Mismatch Listing

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

The Grade Mismatch Listing provides a weekly report of employees listed at one grade on the Employee Masterfile (EMF), but at a different grade on Employee Performance File (IMS05).

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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