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Part 22. Taxpayer Education and Assistance

Chapter 31. Multilingual Initiative

Section 1. The Multilingual Initiative (MLI)

22.31.1  The Multilingual Initiative (MLI)

22.31.1.1  (04-01-2006)
The Multilingual Initiative (MLI) Introduction

  1. The procedures in this chapter serve as guidance for implementing the Multilingual Initiative (MLI) throughout the Internal Revenue Service (IRS).

  2. The MLI is IRS' commitment to "assist non-English-speaking taxpayers who lack full command of the English language to understand and meet their tax responsibilities."

  3. The scope of the MLI includes all tax-related assistance provided in non-English languages. It does not apply to Braille services or internal use personnel documents/information.

  4. The MLI is a service-wide initiative. All IRS organizations and their agents (contractors, volunteers) must abide by its requirements.

  5. The MLI establishes language standards that apply to written and oral language assistance.

  6. The MLI, through the Standard Translation Process (STP) establishes procedures, processes, and requirements for translation. See IRM 22.31.1.8. for information pertaining to the STP.

  7. Research will be conducted under the MLI program to identify initiatives that increase IRS' understanding of and service to the Limited English Proficient (LEP) customer base.

22.31.1.1.1  (04-01-2006)
Executive Order 13166 - Limited English Proficient (LEP) Persons

  1. Executive Order (EO) 13166 mandates that Federal agencies provide meaningful access for LEP persons to products and services. The EO defines "providing meaningful access" as:
    "…ensuring that the language assistance provided results in accurate and effective communication between the agency and the customer about the types of service and benefits available."

  2. EO 13166 requires assessment of language assistance needs of the regularly encountered LEP population eligible to be served based on the following factors:

    • Number and/or proportion of "regularly encountered" LEP persons

    • Frequency with which LEP persons are encountered

    • The importance of the service to the LEP and general population

    • Resources needed to provide language assistance

  3. Federal agencies must develop a written language assistance policy and guidelines under EO 13166 to provide oral and written language assistance to regularly encountered LEP populations (within resource constraints).

  4. EO 13166 requires identification, translation (for written materials), and/or interpretation (of spoken interactions) of tax-related items vital to LEP taxpayers who speak regularly-encountered languages, if there are no alternative means for language assistance.

  5. The EO requires the evaluation and reassessment of the language assistance program at least every three (3) years to ensure compliance.

22.31.1.1.2  (04-01-2006)
The Multilingual Initiative (MLI) Policy Statement

  1. IRS’ commitment to assist non-English speaking taxpayers understand their tax obligations is affirmed in Policy Statement P-22-3 and reads 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 will be included in the agency strategic plans, consistent with available resources. Language assistance may be provided, within resource constraints."

22.31.1.2  (04-01-2006)
Definition of Terms

  1. This section lists terms and definitions that will be used throughout this IRM.

22.31.1.2.1  (04-01-2006)
Limited English Proficient (LEP) Persons

  1. Individuals whose primary language is not English and who cannot speak, read, write, or understand English at a level that permits them to effectively obtain benefits and services to which they may be entitled or to meet their Federally-mandated responsibilities.

  2. IRS has defined LEP as those persons who either do not speak English well or, do not speak English at all as defined by the US Census Bureau.

22.31.1.2.2  (04-01-2006)
Regularly Encountered Languages

  1. EO 13166 provides specific translation requirements for regularly encountered LEP language groups.

  2. Regularly encountered languages, as defined by EO 13166, are determined on a case-by-case basis, taking into consideration the number and/or proportion of LEP persons eligible to be served and the frequency of interaction with the Agency.

22.31.1.2.3  (04-01-2006)
"Vital Documents" for Translation

  1. The EO requires translation of documents considered vital for the regularly encountered LEP language groups.

  2. The EO defines documents vital for translation as those:

    • Containing critical information for accessing tax services, rights, and/or benefits; or

    • Required by law; and

    • Having no "alternate means" to obtaining the information in the native language

  3. Vital Documents are translated by the Tax Forms & Publications Division, Virtual Translation Office (VTO) and will receive priority in the translation process.

    Note:

    All Tax Products originated by the Tax Forms & Publications Division are considered vital documents.

  4. Vital documents will only be translated into "regularly encountered" languages.

  5. Vital documents will be reviewed and updated as part of the LEP Needs Assessment Process.

22.31.1.2.4  (04-01-2006)
"Non-Vital Documents" for Translation

  1. Documents that do not meet vital document criteria will be categorized as non-vital.

  2. To establish priority, "non-vital documents" will be categorized by national or local relevance.

  3. "Non-Vital Documents" with Nationwide Relevance:

    1. Are distributed nationally

    2. Have nationwide impact on the general public, and/or

    3. May contain technical tax information.

  4. "Non-Vital Documents" with Local Relevance:

    1. Are distributed locally

    2. Have particular relevance to the local LEP population

    3. Contain no technical tax information

    4. Are general or administrative in nature

22.31.1.3  (04-01-2006)
MLI Oversight

  1. MLI ownership resides with the IRS Wage and Investment (W&I) Commissioner.

  2. The Director of Strategy and Finance, within W&I, serves as the MLI Executive Director and is responsible for interfacing in conflict resolution, managing funding, approving priority status, and chairing the MLI Executive Council.

  3. The MLI Executive Council serves as the Executive Oversight Board, and is the service-wide forum for MLI communication, coordination, and risk management.

  4. The Multilingual Initiative Strategy Office (MLISO) within W&I Strategy and Finance Office manages MLI strategic operations.

22.31.1.3.1  (04-01-2006)
The MLI Executive Council

  1. The MLI Executive Council serves as the Executive Oversight Board that establishes the MLI strategic vision. Responsibilities include:

    1. Establishing policy and major areas of focus relative to MLI

    2. Coordinating resolution of cross-functional policy issues (e.g., human capital issues) relevant to MLI

    3. Defining service wide improvement initiatives related to LEP taxpayers

    4. Ensuring communication, coordination, and risk management for all MLI initiatives

  2. The MLI Executive Council chairperson is the Director of Strategy and Finance who:

    1. Provides direction and oversight to the MLI Executive Council

    2. Acts as liaison between the Council and the W&I Commissioner

  3. Council members include executive representatives from the following organizations (there may be more than one representative from each area):

    • Wage & Investment

    • Small Business/Self Employed

    • Tax Exempt/Government Entities

    • Agency-Wide Shared Services

    • Communications & Liaison

    • Taxpayer Advocate Service

    • Appeals

  4. IRS internal stakeholders who have a vested interest in service to LEP taxpayers are non-voting participants.

22.31.1.3.2  (04-01-2006)
The Multilingual Initiative Strategy Office (MLISO)

  1. The mission of the MLISO is to facilitate IRS’ administration of policies and strategies supporting delivery of language assistance to LEP taxpayers.

  2. The MLISO works with the MLI Executive Council to provide oversight in the MLI implementation.

  3. The MLISO monitors compliance with EO 13166 by:

    1. Working with the Research Division to conduct environmental scans and related research to identify regularly encountered languages

    2. Developing and administering the IRS "Language Assistance Policies and Standards"

    3. Coordinating the identification of documents vital for translation into the "regularly encountered" LEP language(s)

    4. Monitoring the communication, product, and service needs of the regularly encountered LEP community

    5. Implementing the MLI Strategic Process, which includes performing analysis to better understand the LEP customer base and developing strategic documents for service wide use

  4. The MLISO is responsible for the Español web page found on IRS.gov.

22.31.1.3.3  (04-01-2006)
The Virtual Translation Office

  1. The mission of the Virtual Translation Office (VTO) is:

    • To increase the quality and quantity of written tax information for Limited English Proficient taxpayers or their assistors,

    • To provide a centralized focal point to produce and manage official translations,

    • To elevate and standardize translation consistency across the agency,

    • To increase service to all taxpayers,

    • To establish and manage translation policy and guidelines under the direction of the Multilingual Initiative Strategy Office,

    • To obtain and manage translation contracts for agency benefit,

    • To obtain and review translations,

    • To provide and process foreign-language tax products,

    • To manage a database of officially-approved translations, and

    • To manage officially-translated IRS terminology.

  2. The VTO will facilitate the translation of tax products (tax forms, form instructions, taxpayer information publications, and related notices) that enable compliance with federal tax filing requirements by Limited English Proficient taxpayers.

    1. The tax products to be translated fall under the category of vital documents as defined under IRM 22.31.1.2.3.

  3. The VTO is the responsibility of the Director, Tax Forms and Publications Division (SE:W:CAR:MP:T).

  4. The VTO partners with the Multilingual Initiative Strategy Office (MLISO) to promote standardization of written translations, provide translation assistance as resources permit, and to provide or arrange for the review of foreign language documents containing technical tax material.

  5. The VTO facilitates standard translations across the agency through the Internal Revenue Computer-Assisted Translation (IRCAT) system. IRCAT consists of:

    • An enterprise translation memory system and terminology databases (Idiom Technologies, Inc.’s WorldServer)

    • Officially-approved electronic glossaries

    • Other resources to be determined

22.31.1.4  (04-01-2006)
The MLI Strategic Process

  1. The MLI Strategic Process establishes the methodology for development of the service-wide MLI Strategy. The strategy is documented as part of MLI Strategic Plan.

  2. The MLI Strategic Process integrates the needs of the regularly encountered LEP language group(s) into the IRS Strategic Planning Process.

  3. The MLI Strategy Office will conduct the necessary assessments and develop the MLI LEP Customer Base Report.

  4. The MLI Executive Council utilizes the LEP Customer Base Report to develop The MLI Strategic Plan.

  5. The MLI Strategy Office will work with the owners of the Strategic Planning and Policy Development Offices to incorporate the major strategies and operating priorities related to LEP customers into their Strategic Plans.

  6. The MLI Strategy Office will work with Operating Divisions to obtain buy-in and incorporate pertinent improvement projects into their individual strategic plans to deliver the requirements of the IRS Strategic Plan.

22.31.1.4.1  (04-01-2006)
MLI Strategic Plan

  1. The MLI Strategic Plan includes IRS strategies, operating priorities and improvement projects related to MLI.

  2. The MLI Strategic Plan is the source for recommended improvements to products and services for the LEP customer base. The objectives of the MLI Strategic Plan are delivered by the Business Operating Divisions (BODs) and/or Functions.

  3. The MLI Executive Council has responsibility for development of the MLI strategies, operational priorities and improvement projects.

  4. The MLI Strategic Plan is distributed to BODs for inclusion of MLI strategies, priorities and improvement projects into the BOD Strategic Planning Process.

22.31.1.5  (04-01-2006)
LEP Needs Assessment

  1. The LEP Needs Assessment is the formal process used to obtain feedback from LEP taxpayers and stakeholders (external and internal) on LEP customer needs related to tax responsibilities.

  2. The LEP Needs Assessment provides a three-pronged approach to identifying LEP taxpayer communication, product, vital document, and service needs. A report of the findings is issued after the assessment.

  3. The LEP Needs Assessment process includes the:

    • Demographic Assessment

    • External Needs Assessment

    • Internal Needs Assessment

    • MLI LEP Customer Base Report

22.31.1.5.1  (04-01-2006)
LEP Demographic Assessment

  1. The LEP Demographic Assessment is the Agency-wide resource for demographic data on the LEP customer base.

  2. This assessment process includes environmental scans, such as research studies, and data from U.S. Census reports to provide demographics and other characteristics of the LEP customer base.

  3. Information in this report will identify the "regularly encountered" LEP languages and areas with high concentrations of LEP persons.

  4. The report provides the following information on the largest LEP language groups:

    LEP Profiles
    Demographics

    • Languages

    • Numbers

    • Location (National, State, Zip Code)

    • Ethnic Islands and Communities

    • Number of tax returns
    Characteristics

    • Economic

    • Local

    • Household

    • Social

    • Ancestry

    • Date of U.S. entry

    • E-filers

    • EITC filers

    • Comparison to nationwide population

    • Filing habits (adjusted gross income, refunds, balance due, dependents, income, tax withheld, age, preparer (self or paid))

22.31.1.5.2  (04-01-2006)
External LEP Needs Assessment

  1. The External Needs Assessment is a mechanism to obtain direct taxpayer and stakeholder input on the needs of LEP customers, including "vital document" needs.

  2. EO 13166 requires routine assessment of communication, product, and service needs of the regularly encountered LEP language groups.

  3. The External LEP Needs Assessment includes analysis on data and feedback from various external sources to include the LEP taxpayers.

    Area Methodology and Frequency Information Obtained
    Volunteer Income Tax Assistance/Tax Counseling for the Elderly

    • General survey of LEP taxpayers and VITA/TCE Site Coordinators

    • Every 2 years

    • Trends

    • Vital documents

    • Language needs

    • Effectiveness of products and services

    • Communication needs
    Low Income Tax Clinics

    • General survey of LEP taxpayers and LITC Directors

    • Every 2 years

    • Trends

    • Vital documents

    • Language needs

    • Effectiveness of products and services

    • Communication needs
    Stakeholder, Partnership, Education, and Communication

    • Direct LEP taxpayer input through face-to-face survey and/or focus groups on specific topics

    • Stakeholder feedback through partners

    • Every 2 years

    • Information on specific issues and concerns
    Spanish Language Product Surveys

    • Direct LEP taxpayer input on specific services received

    • Ongoing/Annual

    • Effectiveness of products and services
    Tax Practitioner Survey

    • Tax practitioner input through face-to-face survey and/or focus groups

    • Every 2 years

    • Trends

    • Vital documents

    • Language needs

    • Effectiveness of products and services

    • Communication needs

22.31.1.5.3  (04-01-2006)
Internal LEP Needs Assessment

  1. The Internal LEP Needs Assessment is performed to meet EO 13166 requirements to evaluate the following:

    • Agency points of contact to determine where language assistance is likely to be needed

    • Resources needed to provide effective language assistance

    • Location and availability of the (current) resources, and

    • Arrangements that must be made to access these resources in a timely fashion.

  2. This assessment focuses on the identification of documents vital for LEP taxpayers and internal communication/training needs related to providing service to LEP taxpayers.

  3. The Internal LEP Assessment includes analysis on data and input from various internal sources (See table below). Information obtained includes:

    • Number of locations providing language assistance (state and national)

    • Site information (location, languages offered)

    • Bilingual employee information (number, languages spoken, tools available, training provided, bilingual partners)

    • Demand (total volume by language, location volume by language)

    • Cost (direct, indirect, training, overhead)

    • Reviews/Oversight (Government Accountability Office (GAO), Treasury Inspector General for Tax Administration (TIGTA), operational reviews)

    • Translated Documents (vital and non-vital)

    Points of Contact Products and Services
    Field Assistance

    • Over the Phone Interpreter (OPI)

    • Kiosks

    • Bilingual employees
    Accounts Management

    • Spanish Telephone Calls

    • Bilingual Employees

    • Spanish Correspondence
    Compliance Services

    • Spanish Telephone Calls

    • Bilingual Employees

    • Spanish Correspondence
    Stakeholder Partnerships, Education, and Communication

    • Bilingual Employees

    • VITA/TCE sites

    • Bilingual Partners

    • Education and Outreach
    Stakeholder Liaison

    • Bilingual Employees

    • Bilingual Partners

    • Education and Outreach
    Field Compliance

    • Bilingual Employees

    • Interpreters
    Submission Processing

    • Bilingual Employees

    • Spanish Correspondence
    Headquarters Communications & Liaison

    • Bilingual Employees

    • Spanish Marketing Products
    Taxpayer Advocate Service

    • Bilingual Employees

    • LITC Sites

    • Bilingual Cases
    Multilingual Strategy Office

    • Español Web Site

22.31.1.5.4  (04-01-2006)
MLI LEP Customer Base Report

  1. The MLI LEP Customer Base Report is the source document for the MLI Strategic Plan.

  2. The MLI LEP Customer Base Report includes the following information on the largest LEP customer groups

    • Demographics

    • Characteristics

    • Profiles

    • Major TIPS (Trends, Issues and Problems)

  3. The MLI LEP Customer Base Report is the culmination of research, surveys, analysis and focus groups conducted as part of the "LEP Needs Assessment" .

22.31.1.6  (04-01-2006)
Providing Language Assistance

  1. Language assistance policies and standards ensure consistency in the scope, quality, and accuracy of assistance given.

  2. Language assistance policies and standards apply to all categories of language assistance and to anyone providing assistance in non-English languages on tax-related matters, in any format.

  3. Language assistance is provided in a variety of formats, categorized as follows:

    1. Written

      Example:

      Hardcopy/Paper translation and Electronic/digital translation

    2. Oral

      Example:

      Conversation, Interpretation, Automation

    Note:

    This language assistance guidance does not apply to Braille formats or internal use personnel documents.

22.31.1.6.1  (04-01-2006)
Language Assistance Policy

  1. EO 13166 requires federal agencies to ensure that LEP taxpayers have meaningful access to products and services. It also requires federal agencies to provide oral language assistance and translate vital documents in "regularly encountered" LEP languages if there are no alternate means for providing the information.

  2. In accordance with EO 13166, the IRS has designated "Spanish" as a regularly encountered language.

  3. Pursuant to EO 13166, the following actions will be taken for regularly encountered languages:

    1. Oral language assistance will be provided, as determined by the Operating Division, within resource constraints.

    2. Documents designated vital for translation will be translated by the Virtual Translation Office (VTO), if there are no alternate means for obtaining the information.

    3. Document translations for education and outreach purposes may be provided as determined by the Operating Division.

  4. Pursuant to EO 13166, the following actions will be taken for all other non-English languages not designated as regularly encountered:

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

    2. Consideration may be given to the use of over-the-phone interpreter services for case/account related assistance.

    3. Vital documents will not be translated without MLI Executive Council approval.

22.31.1.6.2  (04-01-2006)
Language Standards

  1. Language standards have been established to ensure consistency in providing language assistance.

  2. Language standards are to be used to ascertain dialects, tax terminology, and common tax phrases (e.g., earned income credit) to be used when providing assistance.

  3. These Language Standards are to be followed by IRS employees and their agents (e.g., contractors and volunteer partners).

  4. Oral language assistance must be guided by the dialect and dictionary standards provided.

  5. Written language assistance must follow the dialect, dictionary, and quality review standards.

  6. BODs are responsible to apply language standards to their oral and written language assistance.

22.31.1.6.3  (04-01-2006)
Dialects and Dictionary Standards

  1. This section includes standards for the top 5 LEP languages concentrated in the United States. These languages (listed in order by population size) include:

    • Spanish

    • Chinese

    • Vietnamese

    • Korean

    • Russian

  2. Publication 850 English-Spanish Glossary of Words and Phrases, used in publications issued by the Internal Revenue Service, and its approved multilingual versions in the IRS targeted languages, is the official source for technical tax terminology.

    1. The Internal Revenue Computer-Assisted Translation (IRCAT) system provides electronic glossaries that supplement the Publication 850 family of glossaries. The VTO will consider revising the printed versions as resources permit to account for new or revised tax terminology.

    2. The VTO is responsible for maintaining all official versions of Publication 850 and supplementary tax terminology glossaries.

    3. The supplementary glossaries will be available on the VTO website at http://taxforms.web.irs.gov/VTO.

  3. The standard dialect for translation to:

    Language Translation Assessment and Document
    Spanish Should follow the standard developed by the Spanish Royal Academy of Language, "Academia Real de la Lengua Espaola (RAE)" . Approved dictionaries include:

    • Diccionario de Uso del Español (Maria Moliner; Editorial Gredos S.A., Sanchez Pacheco 81, Madrid, Spain; July 1993)

    • Black's Law Dictionary , Eighth Edition (West Publishing Company, St. Paul, Minnesota; June 2004)

    • Oxford Spanish Dictionary , Third Edition (Oxford University Press; July 2003).

    • De La Lengua Espaola

    Chinese The standard dialect for translation is Traditional Chinese. The source for the correct technical terminology for translation is the IRS Chinese Glossary of Words and Phrases (850-C).
    Vietnamese The source for the correct technical terminology for translation is the IRS Vietnamese Glossary of Words and Phrases (850-V).
    Korean The standard dialect for translation is Hangul. The source for the correct technical terminology for translation is the IRS Korean Glossary of Words and Phrases (850-K).
    Russian The source for the correct technical terminology for translation is the IRS Russian Glossary of Words and Phrases (850-R).

22.31.1.7  (04-01-2006)
Quality Reviewer Requirements of Translated Documents

  1. All translated documents must have an appropriate level of quality review.

  2. Using quality reviewers with the appropriate level of proficiency is a service-wide requirement.

  3. The required level of quality review is based on content (technical vs. non-technical) and level of distribution (national vs local).

  4. All quality reviewers must take the "Document Translation Course" , a computer based training course developed by the MLI Strategy Office.

  5. Quality reviewers are defined in three levels:

    • Level 1 - Certified Technical Reviewer (highest level)

    • Level 2 - Certified Reviewer

    • Level 3 - Peer Reviewer

    Proficiency Required Certified Technical Quality Reviewer (Level I) Certified Quality Reviewer (Level II) Peer Quality Reviewer (Level III)
    Tax Law X    
    Linguistic/ Translation Certification X X  
    Document Translation Course X X X

22.31.1.7.1  (04-01-2006)
Certified Technical Quality Reviewer

  1. A Certified Technical Quality Reviewer must meet the most demanding qualifications. Reviewers must be certified in the LEP language and proficient in tax law.

  2. Certified Technical Quality Reviewers may review all types of translated documents including:

    • Vital documents

    • Non-vital documents with national relevance

    • Non-vital documents with local relevance

22.31.1.7.2  (04-01-2006)
Certified Quality Reviewer

  1. A Certified Quality Reviewer must be certified in the LEP language.

  2. Certified Quality Reviewers may review:

    • Non-vital documents document with nationwide relevance containing no technical tax information

    • Non-vital documents with local relevance