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EMP - Total number of accountable employees reviewed at each site and the total reviewed nationwide.

Note:

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

Standards do not compute for any calculated base point of 97.0 or above.

Revised Base Point - Space for annotation of any revised base point for the OF.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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