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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:

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

Accounts Management should request by Department (first alpha digit of the Operation Code followed by the numeric Department Code.)

Must be ordered separately for each class code: seasonal, term, career/career-conditional intermittent and temp employees.

Is sorted by assigned Organization Codes (Operation, Department, and Team); the employees are then listed alphabetically by last name, first name, and middle initial.

Is utilized to add, update, or delete information on a Release Recall Employee Table (a holding file for the employee records on MEPS) through EQSP before the Final Report is requested.

Must include employees detailed to areas other than their home assigned organization on both release recalls.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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