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

If an efficiency base point is deleted (lowered to zero), the work for that OFP is unmeasurable for the entire quarter.

Efficiency base point revisions must be input through the EQSP system on the MEPS Menu by the Site MEPS Coordinator or the Operation MEPS Coordinator.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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