22.31.1. IRS Language Services

(1) This IRM provides guidelines and procedures for implementing the requirements of Executive Order (EO) 13166, Improving Access to Services for Persons with Limited-English Proficiency (LEP), and complying with Department of Justice Limited-English Proficiency LEP Guidance 67 FR 41455-41472 and Department of Treasury LEP Guidance 70 FR 6067.

(2) The Language Services (LS) Program demonstrates the IRS’s commitment to assist taxpayers lacking full command of the English language (Limited-English Proficiency or LEP) with understanding and meeting their tax responsibilities. The LS Program ensures that LEP taxpayers’ rights are protected as outlined in the Taxpayer Bill of Rights (TBOR). The TBOR lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees must be familiar with and act in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For more information about the TBOR, see https://www.irs.gov/taxpayer-bill-of-rights.

(3) The scope of the LS Program includes all tax-related written and oral help provided for taxpayers in non-English languages. It does not apply to Braille, American Sign Language, or internal use documents.

(4) The LS Program is Servicewide. All IRS organizations and their agents (e.g., contractors, volunteers) must uphold its requirements.

(5) The LS Program, through the Standard Translation Process (STP) sets procedures, processes, and requirements for translation.

(6) Oral language assistance is available through the Over-the-Phone Interpreter (OPI) Service. For more information, see IRM 22.31.1.6, Over-the-Phone Interpreter (OPI) Service.

(7) The goal of the Language Services Program is for the IRS to provide LEP taxpayers meaningful access to the same products and services as English-speaking taxpayers.

(1) Executive Order (EO) 13166 mandates that federal agencies give Limited-English Proficient (LEP) persons meaningful access to products and services. Department of Treasury Guidance to Federal Financial Assistance Recipients Regarding Title VI Prohibition Against National Origin Discrimination Affecting Limited-English Proficient Persons, ( https://www.federalregister.gov/documents/2005/02/04/05-2156/guidance-to-federal-financial-assistance-recipients-regarding-title-vi-prohibition-against-national) (Federal Register/ Vol. 70, No. 23/ Friday, February 4, 2005/ Notices) requires LEP persons receive:

"...the enjoyment of any advantage or privilege enjoyed by others receiving any service, financial aid, or other benefit under the program..."

(2) The EO mandates that federal agencies develop a written language assistance policy and guidelines under Department of Justice LEP Guidance, 67 FR 41455-41472 (June 18, 2002) ( https://www.federalregister.gov/documents/2002/06/18/02-15207/guidance-to-federal-financial-assistance-recipients-regarding-title-vi-prohibition-against-national) and Department of Treasury LEP Guidance, 70 FR 6067 (February 4, 2005) ( https://www.federalregister.gov/documents/2005/02/04/05-2156/guidance-to-federal-financial-assistance-recipients-regarding-title-vi-prohibition-against-national) to provide oral and written language assistance to frequently encountered LEP populations within resource constraints.

(3) The IRS, under the LEP guidance previously mentioned, requires the identification, translation (for written), and/or interpretation (for spoken) of tax-related information that is vital to LEP taxpayers who speak frequently encountered languages other than English when there are no alternative means available to get the same information.

(4) Policy Statement 22-3, Commitment to assist non-English speaking taxpayers understand their tax obligations, found in IRM 1.2.1.14.3 affirms IRS commitment to help non-English speaking taxpayers understand their tax obligations as follows:

"The IRS commits to provide top quality service to each taxpayer, including those who lack a full command of the English language. The needs of these taxpayers are included in the agency strategic and tactical plans consistent with available resources. Our workforce will have the essential tools necessary to interact appropriately with our diverse taxpayer base."

(1) The Taxpayer Services Chief owns the Language Services Program.

(2) The Language Services Executive Advisory Council (LSEAC) serves as the executive advisory board and is the Servicewide focal point for language services communications, coordination, and risk management (see also IRM 22.31.1.2.1), Language Services Executive Advisory Council (LSEAC) Strategic Process Responsibilities).

(3) The Director of Media and Publications (M&P) in Taxpayer Services serves as the Language Services Program executive director and interfaces in conflict resolution, manages funding, approves priority status, and co-chairs the LSEAC.

(4) The Office of Equity, Diversity, and Inclusion (EDI), Civil Rights Unit (CRU) ensures compliance with Executive Order 13166, Title VI of the Civil Rights Act of 1964, Department of Justice LEP Guidance 67 FR 41455-41472, and Department of Treasury LEP Guidance 70 FR 6067 (see also IRM 22.31.1.2.1, Office of Equity, Diversity, and Inclusion (EDI) Civil Rights Unit (CRU) Strategic Process Responsibilities).

(5) The Multilingual and Agency Services (MAS) Branch in Taxpayer Services manages language services strategic operations (see also IRM 22.31.1.2.3, Multilingual and Agency Services (MAS) Branch Strategic Process Responsibilities).

(1) Program Reports: The IRS Limited-English Proficiency Customer Base Report (CBR) (IRM 22.31.1.3.1) presents research findings from key assessment areas to regularly reassess demographics and needs of the Limited-English Proficient community. Responsibility for this report resides with the Multilingual and Agency Services (MAS) Branch within Tax Forms and Publications (TF&P). Data are obtained primarily from the Census.

(2) Program Effectiveness: Weekly and monthly analyses of the number of translations, the business operating divisions (BOD) requesting translation, number of pages of translations, and the document types that are prepared for management to track work progress.

(1) There is a set of steps (see IRM 22.31.1.5.4.1), Categorizing Documents, to determine document categorization (vital vs. non-vital).

(2) The system tracking the translation workflow is a local system, on a staff member’s IRS laptop computer, and not accessible to other staff members.

(1) The following table defines terms that appear throughout this IRM subsection:

(2) The following table provides acronyms that appear throughout this IRM subsection:

(1) This subsection presents web pages, published documents, and decision tools supporting the Language Services Program.

(1) The LSEAC facilitates the IRS’s administration of multilingual policies and strategies as they relate to Media and Publications activities. The Taxpayer Experience Office (TXO) Multilingual Executive Council (MEC) serves as the Executive Oversight Board that establishes the overarching Multilingual Initiative Strategic Vision and Action Plan for the IRS. Their responsibilities include:

1. Assessing and ensuring enterprise resources are aligned with the needs of the LEP community

2. Mitigating risks elevated by business operating divisions (BODs)

3. Providing a forum for communication and coordination of LEP efforts

4. Resolving conflict and/or overlap in LEP policies and procedures

(2) The Taxpayer Services Media and Publications (M&P) Director and the Equity, Diversity and Inclusion Chief Diversity Officer co-chair the LSEAC. The LSEAC serves as the executive advisory board and is the Servicewide focal point for language services communications, coordination, and risk management.

(3) LSEAC membership includes executive representatives from BODs across IRS, such as:

• Chief Counsel (CC)

• Chief Data and Analytics Officer (CDAO)

• Criminal Investigation (CI)

• Communications and Liaison (C&L)

• Equity, Diversity, and Inclusion (EDI)

• Human Capital Office (HCO)

• Independent Office of Appeals (AP)

• Information Technology (IT)

• Large Business and International (LBI)

• Online Services (OLS)

• Return Preparer Office

• Small Business/Self Employed (SB/SE)

• Tax Exempt and Government Entities (TEGE)

• Taxpayer Advocate Service (TAS)

• Taxpayer Experience Office (TXO)

• Taxpayer Services

(4) When suitable, Chapter Presidents of the Hispanic IRS Employees (HIRE) and/or Asian Pacific IRS Employees (ASPIRE) organizations are invited to participate.

(5) LSEAC members serve as key points of access to their respective BODs about matters of language assistance.

(1) EDI CRU ensures compliance with Executive Order 13166, Title VI of the Civil Rights Act of 1964, Department of Justice LEP Guidance 67 FR 41455-41472, and Department of Treasury LEP Guidance 70 FR 6067 by:

1. Developing language assistance advisories for IRS-conducted and IRS-assisted programs

2. Conducting post-award on-site compliance reviews of grant recipients to assess availability of language access services

3. Conducting on-site compliance reviews of Taxpayer Assistance Centers to assess availability of language access services

4. Giving language access related technical assistance to all operating divisions and IRS assisted programs

5. Giving administrative support to the Language Services Executive Advisory Council (LSEAC)

(1) The mission of MAS is to facilitate IRS administration of policies and strategies supporting delivery of language assistance to Limited-English Proficient (LEP) taxpayers.

(2) MAS works with the Language Services Executive Advisory Council (LSEAC) to provide oversight of language services.

(3) MAS monitors compliance with Department of Justice LEP Guidance 67 FR 41455-41472 and Department of Treasury LEP Guidance 70 FR 6067 by:

• Developing and administering the IRS language assistance policies and standards

• Monitoring the communication, product, and service needs of the frequently encountered LEP community

• Implementing the LEP Strategic Process and Needs Assessment, involving analysis to better understand the LEP customer base, and developing strategic documents for Servicewide use

(4) MAS maintains the non-English language web pages on the IRS.gov web site. For more information, see IRM 22.31.1.7, Multilingual Web Page Content Publishing Process.

(1) The IRS Limited-English Proficiency CBR, as per Executive Order 13166, is published every three to five years (based on resources available) by the IRS to revisit the scope and needs of Limited-English Proficient (LEP) taxpayers in the United States. It presents research findings from key assessment areas.

(2) The CBR components are the:

1. Demographic Assessment - An assessment of Limited-English Proficient (LEP) persons "eligible to be served or encountered," based on Census data

2. Service Assessment - An assessment of current multilingual products and services available to LEP customers

3. Program Effectiveness Evaluation - An assessment of program effectiveness as determined by feedback from key stakeholders

(3) The findings of the CBR are used to:

1. Determine the areas with the highest concentrations of LEP taxpayers in the United States

2. Identify highest priority LEP needs for IRS products and services

3. Offer IRS functions and business operating divisions forecasting on future needs

(1) The following actions are taken for frequently encountered languages:

1. Oral language assistance is provided by bilingual assistors, if available. Over-the-Phone Interpreter (OPI) Service could be used if assistors are not available. The availability of this service is determined by the Multilingual and Agency Services (MAS) Branch and the business operating division (BOD), within resource constraints. OPI Services are available to all, and BODs may determine how to use them within their organizations. For more information, see IRM 22.31.1.1.2, Authority.

2. Documents designated vital for translation are translated only if there are no other ways to obtain the same information.

3. Documents designated as non-vital for translation are translated on a case-by-case basis by the Linguistic Policy, Tools and Services (LPTS) Office.

(2) The following actions are taken for all other non-English languages not designated as frequently encountered:

1. Oral language assistance and written translations for education and outreach purposes may be provided in areas where there are high concentrations of LEP persons, as needed.

2. OPI services could be used for case/account related assistance if bilingual assistors are not available, to assist LEP taxpayers. The MAS Branch and the BOD determine the availably of this service, within resource constraints.

3. Documents can be considered vital and translated into non-English languages not designated as frequently encountered if their originating BOD considers them mission critical.

(1) Language standards have been established to ensure consistency and uniformity in providing language assistance.

(2) The standard dialects for translation are (see also IRM 22.31.1.1.7, Related Resources):

(3) Language standards are used to ascertain dialects, tax terminology, and common tax phrases (e.g., Making Work Pay Credit) when providing assistance.

(4) These language standards are to be followed by IRS employees and their agents (e.g., contractors and volunteer partners).

(5) Oral language assistance through the Over-the-Phone Interpreter (OPI) Service must be guided by Publication 850 in the applicable language pair, the dialect, and dictionary standards provided. OPI is available to most business operating divisions (BODs). For more information, see IRM 22.31.1.6, Over-the-Phone Interpreter (OPI) Service.

(6) Written language assistance must conform to the dialect, Publication 850 in the applicable language pair, the IRS Spanish Writing Style Guide, dictionary standards provided, and quality review standards.

(7) BODs must apply language standards to their oral and written language assistance.

(1) The translation process begins by:

1. Requesting translations from English into non-English languages

2. Determining a document is for public use

3. Defining the language for translation

4. Determining the document originator or document owner

(1) Before evaluating the need for translation, you must have determined:

• The document is for public use.

• You are the owner and agree that translation is needed.

• You are not the owner but secured the owner’s approval in writing to translate the document.

(2) It is not necessary to translate all documents, but it is necessary to ensure meaningful access, within resource constraints.

(3) To be a candidate for translation, a document must be:

• Important to Limited-English Proficient (LEP) taxpayers

• Unavailable to taxpayers by alternate means (i.e., the same information is not already translated in another document or medium)

• Determined by the business operating division (BOD) or function to have an acceptable level of downstream adverse impact (e.g., staffing to handle inquiries or calls, work process) on their organization they can absorb without interrupting work

(1) Document translation could necessitate actions on the part of the IRS. The anticipated actions must be assessed to determine candidacy.

(2) Documents with unacceptable organizational impact (as determined by the business operating division (BOD) or function) and excessive cost (as identified by the BOD and the Linguistic Policy, Tools, and Services (LPTS) Section if use of the translation contract for translation is required) will not be translated. The document originator must conduct the impact evaluation to document estimated cost necessitated by the document translation.

(3) Further translation activities cannot proceed until an impact assessment is performed.

(4) Considerations to determine impacts include:

• Availability of and need for more bilingual staff

• Changes needed to computer systems

• Estimated staffing costs

• External dependencies that might also be impacted

• Notices, letters, or other documents sent with the document

• Potential increases in workload

• Potential labor relations issues

• Potential problems, issues, and risks

• Potential procedural changes required if the document is translated

• Requirements for a unified work request, and its anticipated costs

• Solutions necessary to resolve problems, issues and risks

• Training needs

• Use of the document in business processes

(5) The document originator must look at all potential impacts and decide whether they have an unacceptable (negative) organizational impact.

(1) If you meet all the previous criteria, your document is considered viable for translation.

(1) Over-the-Phone Interpreter (OPI) Service is billed monthly. To ensure timely processing and payment, invoice validation, and receipt and acceptance of the invoice by the business operating division (BOD)/function on the required procurement systems is necessary.

(2) The BOD/function OPI Coordinator and Contract Officer Representative (COR) are responsible for proper funding and payment in accordance with procurement guidelines.

(1) IRS and Stakeholder Partnerships, Education, and Communication (SPEC) OPI Service users provide feedback on Form 14162, Over-the-Phone Interpreter (OPI) Service Feedback. Each form represents a single encounter. The OPI Program Office will address feedback within three (3) business days.

(2) LEP taxpayers provide feedback by completing a survey, available in an interactive voice response (IVR) and web formats. The OPI Program Office determines which version of the survey is available for each function and provides procedures to each IRS function on how to administer the survey.

(3) The survey is available in ten languages with an English alternative:

• Spanish

• Haitian Creole

• Mandarin

• Russian

• Portuguese

• Arabic

• Vietnamese

• French

• Korean

• Somali

(4) This survey takes precedence over all other surveys offered by other functions (such as the Field Assistance comment card, or the Accounts Management Customer Satisfaction Survey).

(1) The principles for managing content on the multilingual web pages correspond to those in the Taxpayer Services Internet Content Publishing Process. For more information, see IRM 11.55.2.12, Internet Support.

(1) Posted content must meet the established language, dialect, and dictionary standards.

(2) Content posted on the multilingual web pages must also exist in English on https://www.IRS.gov or published tax materials.

(1) This subsection presents the responsibilities for content management of the non-English language IRS.gov web pages managed by the Linguistic Policy, Tools, and Services (LPTS) Section.

(1) If a content owner has new English web pages that must be available in non-English languages, updates to an existing web page, or an existing page that has multilingual children, they must work through OLS through CMRS to have the translations performed. OLS determines if translation is needed and, if so, submits a ticket to LPTS.

(2) To submit content for translation and posting to the multilingual web pages, content owners must:

1. Get permission to access CMRS

2. Create a ticket through CMRS requesting translation and include all required supporting documents:

• A markup showing the changes required to update previously translated content to accurately match the English parent

• A copy of the original English parent page if it has never been translated before

• Links to be created and posted if the content is new

• The web page Uniform Resource Locators (URLs) for existing content to be updated or created

• A copy of the static file

• The requested completion date for posting of new content

• The publish and archive dates

(3) OLS determines if translation is needed and, if so, submits a ticket to LPTS.

(4) LPTS fulfills the ticket only if the content owner requests translation or if an existing page has multilingual children. Translation is only performed on web pages, not on pdfs or forms on the web.

(5) The LPTS manager assigns the translation request to the appropriate staff member and determines an achievable turnaround time.

(6) LPTS will assign priority dates for translation to items received.

(7) LPTS forwards translated material to Online Services (OLS) via CMRS for posting.

(8) If the request is rush, content owners can go right to LPTS.

(9) Content owners should retain the English content for a minimum of two weeks after submitting a completed translation request to allow sufficient turn-around time for posting new material (as this could cause broken links to the related foreign language files).

(10) BODs must verify that their English parent pages display links to the foreign-language counterparts (related or associated assets) on the top right and below the title of the web page. Foreign language pages must have links to their English counterparts in the same location.

(11) LPTS analysts must verify that their multilingual children pages display links to the corresponding English counterparts (related or associated assets), on the top right and below the title of the web page. Foreign language pages must have links to their English counterparts in the same location.

(1) The multilingual pages’ content is posted in the order the translation requests are received.

(2) The following exceptions apply:

• Time sensitive information related to the current filing season

• Time sensitive information related to service outages

• Time sensitive information related to recent tax law or IRS procedural changes

(3) Upon posting of new content, the content provider will be informed that the page has been published.

(1) The Linguistic Policy, Tools, and Services (LPTS) Section will follow the Taxpayer Services Web Certification process as instructed by the assigned process manager to ensure accuracy of the content and to verify the content usefulness and layout, broken links, old/obsolete and orphaned data on the multilingual web pages unless noted otherwise.

(2) All business operating divisions (BODs) and content owners certify ownership and accuracy of their internet content to include any translated content posted on the multilingual web pages through these processes.

(3) The Online Services (OLS) content managers maintain the infrastructure of the multilingual web pages. This includes:

• Content organization

• Navigation

• Look and feel