In this study, we investigated the factor structure underlying the TAP System for Teacher and Student Advancement used across the nation for increased teacher-level accountability purposes. We found evidence of poor fit based on the factor structure posited and found large correlations among dimensions, suggesting one-to-two factors with one accounting for the majority of explained variance (i.e., a general or common, underlying factor). We use this evidence to question the validity of the inferences drawn from TAP scores, which is of import when users (e.g., principals) use the factors as independent indicators of teacher effectiveness as theorized, and also of concern when users attach consequences (e.g., merit pay) to the indicators as such. This practice is not warranted as evidenced.