Part 22. Taxpayer Education and Assistance

Chapter 31. Multilingual Initiatives

Section 1. IRS Language Services

22.31.1 IRS Language Services

Manual Transmittal

June 15, 2022

Purpose

(1) This transmits revised IRM 22.31.1, Multilingual Initiative, IRS Language Services.

Material Changes

(1) IRM 22.31.1.1.5.1, Defined Terms, all examples were strengthened with more explicit descriptions.

(2) IRM 22.31.1.2.2 (1) (b), Office of Equity, Diversity, and Inclusion (EDI) Civil Rights Unit (CRU) Strategic Process Responsibilities, deleted the responsibility to conduct pre- and post-award reviews as this is not one of CRU’s responsibilities.

(3) IRM 22.31.1.5.1 (1), Identifying the Document For Translation, deleted the word "certain" and added that translation from English to certain non-English languages may be requested, as this is a more accurate reflection of current processes.

(4) IRM 22.31.1.5.1.1, Requesting Translations of Non-Vital Documents from Certain Languages into English, removed the phrase “from certain languages into English” from the title because, as written, it implies that translations are only done from non-English documents into English when, in fact, documents are also translated from English to certain non-English languages as well.

(5) IRM 22.31.1.5.1.1 (1), Requesting Translations of Non-Vital Documents from Certain Languages into English, removed the word “English” because translations are currently also performed from non-English languages into English.

(6) IRM 22.31.1.5.4.4 (4), Translating Non-Vital Documents (second example), added “as well as a completed Form 14078” to acknowledge the requirement to include this form with SRS requests.

(7) IRM 22.31.1.5.4.5 (7), Performing Quality Review of Translated Non-Vital Documents (third example), added “as well as a completed Form 14078” to acknowledge the requirement to include this form with SRS requests.

(8) IRM 22.31.1.7.5, Posting Content to the Multilingual Web Pages, changed the sentence to specify that translations are performed in the order they are received to clarify the intent of the sentence.

(9) Editorial changes made throughout the IRM, including:

  • Changing the organization name from "Linguistics, Policy, Tools, and Services" to "Linguistic Policy, Tools and Services" to correct the actual name

  • Removing incorrect use of italics from titles (e.g., form, document, and IRM titles)

  • Correcting broken links, both internal and external.

Effect on Other Documents

IRM 22.31.1 dated August 13, 2021 is superseded.

Audience

All IRS employees

Effective Date

(06-15-2022)

Rick Baker
Director, Tax Forms and Publications
Wage and Investment Division

22.31.1.1 (08-13-2021)

Program Scope and Objectives

  1. Purpose: This IRM gives guidance for implementing the Language Services (LS) Program throughout the IRS. The Language Services Program gives language assistance to Limited-English Proficient (LEP) taxpayers.

  2. Audience: This IRM’s target audience is IRS employees who serve taxpayers lacking full command of the English language because it is not their primary language.

  3. Policy Owner: Ownership of the Language Services Program exists with the Wage and Investment (W&I) Commissioner.

  4. Program Owner: The Director of Media and Publications (M&P) within W&I serves as the Language Services Program Executive Director and interfaces in conflict resolution, manages funding, approves priority status, and co-chairs the Language Services Executive Advisory Council (LSEAC).

  5. Primary Stakeholders: The stakeholders for this IRM include all IRS employees, vendors, contractors, etc. who provide oral and written language assistance to Limited-English Proficient and non-English speaking taxpayers.

  6. Program Goal: The goal of this IRM is for IRS to provide LEP taxpayers meaningful access to the same products and services as English-speaking taxpayers.

22.31.1.1.1 (06-15-2022)

Background

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

  2. The Language Services (LS) Program demonstrates IRS commitment to assist taxpayers lacking full command of the English language (Limited-English Proficient 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 acting 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 Service-wide. 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. Language help 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.

22.31.1.1.2 (06-15-2022)

Authority

  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 must 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.treasury.gov/about/organizational-structure/offices/Mgt/Documents/lep.pdf ) to provide oral and written language assistance to frequently encountered LEP populations within resource constraints.

  3. IRS, under the LEP guidance previously mentioned, requires identification, translation (for written materials), and/or interpretation (of spoken iterations) of tax-related items vital to LEP taxpayers who speak frequently encountered languages if there are no alternative means to get the same information.

  4. Policy Statement 22-3 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 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."

22.31.1.1.3 (06-15-2022)

Responsibilities

  1. The Wage and Investment (W&I) Commissioner owns the Language Services Program.

  2. The Language Services Executive Advisory Council (LSEAC) serves as the executive advisory board and is the Service-wide 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 W&I Director of Media and Publications (M&P) 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) checks and 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 22.31.1.2.2, Office of Equity, Diversity, and Inclusion (EDI) Civil Rights Unit (CRU) Strategic Process Responsibilities).

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

22.31.1.1.4 (08-13-2021)

Program Reports

  1. The IRS Limited-English Proficiency Customer Base Report (CBR) presents research findings from key assessment areas.

  2. The CBR components are the:

    • Demographic Assessment - An assessment of Limited-English Proficient (LEP) persons "eligible to be served or encountered"

    • Current Service Assessment - An assessment of multilingual products and services available to LEP customers

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

22.31.1.1.5 (08-13-2021)

Terms/Definitions/Acronyms

  1. This subsection presents key phrases and acronyms used throughout this IRM.

22.31.1.1.5.1 (06-15-2022)
Defined Terms

  1. Key phrases used throughout this IRM include:

    Word Definition Example
    Limited-English Proficient (LEP) Persons Individuals whose primary language is not English and who cannot speak, read, write, or understand English at a level that allows them to effectively obtain benefits and services to which they may be entitled or to meet their Federally-mandated responsibilities. IRS further defines LEP persons as those who either do not speak English well or do not speak English at all, as defined by the U.S. Census Bureau. IRS maintains websites in non-English languages to help Limited English Proficient (LEP) taxpayers.
    Frequently Encountered Languages Department of Justice LEP Guidance 67 FR 41455-41472 and Department of Treasury LEP Guidance 70 FR 6067 give specific translation requirements for frequently encountered LEP language groups. The number and/or proportion of LEP persons eligible to be served, and the frequency of interaction with the agency, determines which languages are considered “frequently encountered.” Spanish is the most frequently encountered non-English language in the United States.
    Vital Documents for translation Department of Justice LEP Guidance 67 FR 41455-41472 and Department of Treasury LEP Guidance 70 FR 6067 mandate translation for the frequently encountered LEP language groups of documents considered vital. Per the LEP guidance mentioned above, IRS defines documents vital for translation as those:

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

    • Required by law; and

    • Having no "alternate means" for obtaining the information in the LEP language.

    Documents typically considered vital include but are not limited to:

    • Tax forms for filing returns

    • Outreach and education material for accessing benefits and services

    • Mission critical compliance documents

    • Technical notices and letters based on definitions by the business operating divisions (BODs)

    • Case-related audit documents

    • Computer Paragraph (CP) notices that are vital

    • Content for the multilingual (non-English) web pages.

    Note:

    All tax products originated by the TF&P Division are vital documents.

    		 Vital documents, those with priority to be translated into the most frequently encountered LEP language, include all tax products originating in the Individual and Specialty Forms and Publications, and Business, Exempt Organizations and International Forms and Publication branches within Tax Forms and Publications (TF&P).
    Non-Vital Documents (or Non-Tax Products) for Translation IRS documents that do not meet the "vital" document criteria categorized as non-vital. Non-vital documents include those not in the most frequently encountered language and/or for local use.

22.31.1.1.5.2 (06-15-2022)
Acronyms

  1. Acronyms and abbreviations used throughout this IRM include:

    Acronym Definition
    ASPIRE Asian Pacific IRS Employees
    BOD Business Operating Division
    CBR Customer Base Report
    CMRS Content Management Request System
    COR Contract Officer’s Representative
    CP Computer Paragraph
    CROPP Core Repository of Published Products
    CRU Civil Rights Unit
    EDI Equity, Diversity, and Inclusion
    EO Executive Order
    HIRE Hispanic IRS Employees
    IT Information Technology
    LEP Limited-English Proficient or Limited-English Proficiency
    LPTS Linguistic Policy, Tools, and Services (Section)
    LS Language Services
    LSEAC Language Services Executive Advisory Council
    M&P Media and Publications (Division)
    MAS Multilingual and Agency Services (Branch)
    MOU Memorandum of Understanding
    NARA National Archives and Records Administration
    OLS (Office of) Online Services
    OPI Over the Phone Interpreter
    PSR Publishing Services Request
    RAAS Research, Applied Analytics, & Statistics
    SPEC Stakeholder Partnership, Education, and Communication
    SRS Specialist Referral System
    STP Standard Translation Process
    TBOR Taxpayer Bill of Rights
    TF&P Tax Forms and Publications (Division)
    TFA Taxpayer First Act
    URL Uniform Resource Locator
    W&I Wage and Investment (Division)

22.31.1.1.6 (06-15-2022)

Related Resources

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

    Resource Type Resource
    Web pages

    • The Multilingual and Agency Services (MAS) web page found at https://portal.ds.irsnet.gov/sites/witaxforms/Pages/MAS/Home.aspx or at your Business Operating Division (BOD) Intranet site.

    • The IRS Linguistics Policy, Tools, and Services (LPTS) Section Intranet web page found at https://portal.ds.irsnet.gov/sites/witaxforms/Pages/MAS/LPTS/Home.aspx.
    Published documents

    • http://core.publish.no.irs.gov/pubs/pdf/p850_en-sp--2018-08-00.pdf, Publication 850 (EN/SP), English-Spanish Glossary of Tax Words and Phrases (Spanish Version)

    • http://core.publish.no.irs.gov/pubs/pdf/p850_cn-s--2018-08-00.pdf, Publication 850 (CN-S), English-Chinese Glossary of Words and Phrases (Chinese-Simplified Version)

    • http://core.publish.no.irs.gov/pubs/pdf/p850_cn-t--2018-08-00.pdf, Publication 850 (CN-T), Traditional Chinese Glossary of Words and Phrases

    • http://core.publish.no.irs.gov/pubs/pdf/p850_en-vn--2018-08-00.pdf, Publication 850 (EN/VN), English-Vietnamese Glossary of Words and Phrases

    • http://core.publish.no.irs.gov/pubs/pdf/p850_en-kr--2018-08-00.pdf, Publication 850 (EN/KR), English-Korean Glossary of Words and Phrases

    • http://core.publish.no.irs.gov/pubs/pdf/p850_en-ru--2018-08-00.pdf, Publication 850 (EN/RU), English-Russian Glossary of Words and Phrases

    • Document 12714, The Spanish Writing Style Guide, http://core.publish.no.irs.gov/docs/pdf/d12714--2021-09-00.pdf, is used by bilingual translators, non-linguist IRS professionals, and paraprofessionals who perform translations or prepare Spanish language material for any Business Operating Division (BOD); both IRS employees and consultant translators must adhere to the guidelines presented in the guide.
    Decision Tool There is a set of steps to determine document categorization (vital vs. non-vital) (IRM 22.31.1.5.4.1, Categorizing Documents)

22.31.1.2 (08-13-2021)

Limited-English Proficient (LEP) Strategic Process

  1. The LEP Strategic Process sets the methodology for development of the Service-wide LEP Strategy. The strategy is part of the LEP Strategic Plan.

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

  3. The LEP Strategic Plan includes IRS strategies, operating priorities, and improvement projects related to language services.

  4. The LEP Strategic Plan is the source for recommended improvements to products and services for the LEP customer base. The goals of the LEP Strategic Plan are delivered by the BODs and/or functions.

  5. The Multilingual and Agency Services (MAS) Branch works with Business Operating Divisions (BODs) to obtain buy-in and incorporate LEP improvement projects into BOD strategic plans to deliver the requirements of the IRS Strategic Plan.

22.31.1.2.1 (06-15-2022)

Language Services Executive Advisory Council (LSEAC) Strategic Process Responsibilities

  1. The LSEAC serves as the oversight board that ensures Servicewide issues related to the delivery of products and services to taxpayers with limited-English proficiency and employees who serve the Limited-English Proficient (LEP) community are efficiently and promptly addressed. Responsibilities include:

    1. Mitigating risks elevated by the Operating Divisions.

    2. Offering a forum for communication and coordination of efforts.

    3. Resolving policies and procedures that may conflict or overlap.

  2. The LSEAC is co-chaired by the Wage and Investment Executive Director, Media and Publications and the Chief Diversity Officer of Equity, Diversity, and Inclusion. They provide direction and oversight.

  3. LSEAC membership includes executive representatives from BODs across the Service, such as:

    • Wage and Investment (W&I)

    • Small Business/Self Employed (SB/SE)

    • Tax Exempt and Government Entities (TEGE)

    • Large Business and International (LB&I)

    • Communication and Liaison (C&L)

    • Taxpayer Advocate Service (TAS)

    • Appeals (AP)

    • Facilities Management and Security Services (FMSS)

    • Equity, Diversity, and Inclusion (EDI)

    • Human Capital Office (HCO)

    • Online Services (OLS)

    • Chief Counsel (CC)

    • Criminal Investigations (CI)

    • Return Preparer Office (RPO)

    • Taxpayer First Act (TFA)

    • Information Technology (IT)

    • Research, Applied Analytics, & Statistics (RAAS).

  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.

22.31.1.2.2 (06-15-2022)

Office of Equity, Diversity, and Inclusion (EDI) Civil Rights Unit (CRU) Strategic Process Responsibilities

  1. EDI, CRU checks and 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).

22.31.1.2.3 (06-15-2022)

Multilingual and Agency Services (MAS) Branch Strategic Process Responsibilities

  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 Service-wide 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.

22.31.1.3 (08-13-2021)

Limited-English Proficient (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 is a three-pronged approach to identifying LEP communication, product, and service needs. These three assessments are combined to create the IRS LEP Customer Base Report (CBR). The report outlines gaps in service, if any, and provides recommendations for future language services or tools.

  3. The CBR helps the IRS identify how it can most efficiently and effectively provide services to the LEP population. It identifies where the IRS could leverage its resources for the greatest impact on LEP taxpayers. The CBR provides a needs analysis of agency resources and conducts activities such as surveys, focus groups, and studies including tax practitioners.

22.31.1.4 (06-15-2022)

Providing Language Assistance

  1. Language assistance policies and standards ensure consistency and uniformity in the scope, quality, and accuracy of assistance given. They also ensure Limited-English Proficient (LEP) taxpayers' rights as outlined in the Taxpayer Bill of Rights (TBOR) are protected.

  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 and electronic translations and reviews

    2. Oral.

      Example:

      Interpreting, summaries

    Note:

    This language assistance guidance does not apply to Braille formats or internal use personnel documents. Braille, HTML, and large print IRS documents, when available, can be found at http://amc.enterprise.irs.gov. For available Braille documents in non-English languages, refer to IRM 21.3.1.9, Request for Copy of Notice in an Alternative Media Format

    .

  4. The LEP guidance requires assessment of language assistance needs based on the following factors:

    • Number and/or proportion of LEP persons served or encountered in the eligible service population

    • Frequency with which LEP persons encounter the program or service

    • Nature and importance of the program or service provided

    • Resources available to provide language assistance.

  5. IRS, under the LEP guidance previously mentioned, requires identification, interpretation (of spoken interactions) and/or translation (for written materials) of tax-related items vital to LEP taxpayers who speak frequently-encountered languages.

  6. The guidance results in evaluation and reassessment of the language assistance program at least every three years to ensure compliance.

22.31.1.4.1 (06-15-2022)

Language Assistance

  1. In accordance with the guidance and research conducted, the IRS designated Spanish as a frequently encountered language.

  2. Per the guidance, the following actions are taken for frequently encountered languages:

    1. Oral language assistance provided by bilingual assistors, if available. Over the Phone Interpreter (OPI) Service may 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.

  3. Per the guidance mentioned above, 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, as needed, where there are high concentrations of LEP persons.

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

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

22.31.1.4.2 (06-15-2022)

Language Standards

  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 22.31.1.1.6, Related Resources):

    Language Translation Assessment and Document
    Spanish In general, Spanish-language material is translated and written following the usage of Spanish. Documents for use in Puerto Rico must have specific terminology that conforms to the tax laws of Puerto Rico. The style and terminology used should follow the standards developed by the IRS Spanish Writing Style Guide and Publication 850 (EN/SP), English-Spanish Glossary of Tax Words and Phrases.
    Chinese The standard languages for translation are Simplified and Traditional Chinese. The source for the correct technical terminology for translation for Traditional Chinese is the IRS Publication 850 (CN-T), English-Chinese (Traditional) Glossary of Words and Phrases. The source for the correct translation for Simplified Chinese is Publication 850 (CN-S), English-Chinese (Simplified) Glossary of Words and Phrases.
    Korean The standard language for translation is Hangul. The source for the correct technical terminology for translation is the IRS Publication 850 (EN/KR), English-Korean Glossary of Words and Phrases.
    Vietnamese The source for the correct technical terminology for translation is the IRS Publication 850 (EN/VN), English-Vietnamese Glossary of Words and Phrases.
    Russian The source for the correct technical terminology for translation is the IRS Publication 850 (EN/RU), English-Russian Glossary of Words and Phrases.

  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 the dialect, Publication 850 in the applicable language pair, 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 follow 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.

22.31.1.5 (06-15-2022)

Standard Translation Process (STP)

  1. The STP is the set of steps, criteria, and decisions that each document originator must follow to determine candidacy and requirements for translations.

  2. The STP applies to written translations, whether for internal purposes, the general public, or taxpayer-specific.

    Note:

    Written material translated for use in the office of the Deputy Commissioner, International (Large Business and International) is exempt from STP requirements.

  3. Only materials approved in their source language get written translations.

  4. The term "written translation" applies to hardcopy and/or electronic (e.g., compact disks, web pages) materials, already available in English, including (but not limited to):

    • Announcements

    • Articles

    • Brochures

    • Flyers

    • Forms and instructions

    • Handouts

    • Letters and other correspondence (e.g., e-mail)

    • Notices

    • Presentations

    • Press Releases

    • Publications

    • Published materials

    • Tax Topics

    • Telephone scripts/translated, reviewed recordings

    • Training material

    • Web content/sites.

  5. The STP consists of four components:

    • Identifying the document for translation

    • Determining the candidacy of a document for translation

    • Assessing potential organizational impacts of translation

    • Processing the translation and review of a translation.

  6. STP components are sequential and use a process of elimination to determine whether to translate a document as well as the correct process to follow based on the document category.

22.31.1.5.1 (06-15-2022)

Identifying the Document For Translation

  1. The translation process begins by:

    1. Requesting translations from non-English languages into English or English into certain 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.

22.31.1.5.1.1 (06-15-2022)
Requesting Translations of Non-Vital Documents

  1. The Linguistic Policy, Tools and Services (LPTS) Section gives translations based on identified organizational need. Internal employees or external contractors (Exhibit 22.31.1-1) perform translations on documents written in but not limited to the following languages:

    • Arabic

    • French

    • German

    • Haitian Creole

    • Iranian Farsi

    • Italian

    • Portuguese

    • Spanish

    • Various African languages.

  2. Translation/quality review/proofreading may include any of the following tasks:

    1. Writing a summary translation of a source document

    2. Reading documents aloud while requestor takes notes

    3. Reading documents to pinpoint vital information

    4. Reviewing translations by taxpayers or another source for accuracy and completeness.

  3. Translation/quality review/proofreading requirements are submitted as follows:

    1. Submit written requests by mail, fax, or e-mail with Form 14078, Request for Translation and/or Quality Review of Non-Vital Documents, accompanied by the final source document needing translation/review service.

    2. Provide explanatory background information.

  4. The translation is returned with the original and any background information.

  5. Requests must include the target return date.

22.31.1.5.1.2 (06-15-2022)
Determining a Document is for Public Use

  1. Only "IRS public use tax forms and tax related documents" are within the scope of the Language Services Program.

  2. Public use documents include those that enable the public and other government agencies (including state and local) to comply with the requirements of the Internal Revenue laws and regulations or to otherwise enable IRS to communicate with the public and other government agencies.

  3. If a document is not for public use, it is not a vital document. It may be translated as a non-vital document. For more information, see also IRM 22.31.1.1.5, Terms/Definitions/Acronyms.

22.31.1.5.1.3 (06-15-2022)
Identifying the Language for Translation

  1. All documents, vital and non-vital, may be considered for translation. For more information, see IRM 22.31.1.1.5, Terms/Definitions/Acronyms.

22.31.1.5.1.4 (08-13-2021)
Identifying the Document Originator/Owner

  1. Document originators/owners must approve translation of a document. They also must maintain translated documents.

    1. Document originators/owners are those with program responsibility for the technical content of documents.

    2. Only document originators/owners can have a document translated.

    3. The originator must be found and contacted with the translation request if the translation requestor is not the document originator.

    4. Originators for published documents can be identified through the Core Repository of Published Products (CROPP) at http://publish.no.irs.gov/catlg.html under “Content POC.”

    5. Originators who concur with a translation request or initiate translation, should continue to the next step of the translation process.

    6. If the document originator cannot be found or does not concur with the translation request, further pursuit of translation must stop.

22.31.1.5.2 (08-13-2021)

Determining the Candidacy of a Document for Translation

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

    • The document is for public use.

    • Translation is to an approved language.

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

    • You are not the owner but have secured the owners 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, etc.) on their organization they can absorb without interrupting work.

22.31.1.5.2.1 (06-15-2022)
Determining Importance to Limited-English Proficient (LEP) Taxpayers

  1. "Important" documents are those for which there would be a negative impact on Limited-English Proficient (LEP) taxpayers if not available in their primary language.

  2. Important documents assist LEP taxpayers to:

    1. Understand and fulfill their tax responsibilities.

    2. Access Federal benefits and services.

    3. Avoid fines and penalties.

    4. Exercise their rights as outlined in the Taxpayer Bill of Rights (TBOR).

  3. If the document does not meet one of the criteria above but is determined through direct input from LEP taxpayers and stakeholders to be important, documentation of importance must be provided.

  4. If the document does not meet the criteria above or cannot be substantiated as important to LEP taxpayers, then it is not considered a vital document. It may be translated as a non-vital document within financial constraints. For more information see IRM 22.31.1.1.5, Terms/Definitions/Acronyms.

22.31.1.5.2.2 (08-13-2021)
Determining Alternatives to Translation

  1. A review of existing language assistance services must be made before translation, to determine if another source of the translated information is available.

  2. Originators should research to determine if alternate means are available and serve as adequate replacements to document translation. Alternatives may include (not all inclusive) referrals to:

    • Existing translated materials

    • Live oral assistance via established Spanish language telephone service

    • Over-the-Phone Interpreter (OPI) service, which is available to many IRS functions, if applicable.

  3. If information is available in the foreign language from another source, the originator should determine if the information is suitable to serve as an alternative to translation.

  4. Take the following steps if the information, in an already-translated source, is adequate or if an explanation via live assistance is appropriate:

    • Identify the alternative to the translation requestor.

    • Note the alternative and save documentation with other translation records.

    • Add a statement to the English document indicating the source for translated information and directions on how to obtain the information in another language (specify language or languages and point readers to the alternative).

  5. If a suitable alternative to translation is not identified, then the next step in the translation process should be considered.

22.31.1.5.2.3 (08-13-2021)
Adding a Statement to the English Version

  1. If it is determined that an alternative to translation, such as Spanish telephone assistance or web content on a multilingual web page, is available, a statement in the Limited-English Proficient (LEP) language should be added to the English-language version of the document.

  2. The following statement has been approved for incorporation into English documents when referring taxpayers to Spanish telephone assistance:

    "Para asistencia en español, favor de llamar al XXX-XXX-XXXX." (For assistance in Spanish please call XXX-XXX-XXXX.)

  3. Similar or language appropriate statements can be added for other languages.

  4. Business Operating Division (BOD)/functional Executive approval (as determined by the BOD or function) is required to modify the English version of the document to add a statement.

  5. If the required approvals cannot be obtained, activities pursuant to translation must stop.

22.31.1.5.3 (06-15-2022)

Evaluating the Organizational Impact of Translation

  1. Document translation may necessitate actions on the part of 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. The components of the impact assessment include:

    • Availability of bilingual staff

    • Changes needed to computer systems

    • Estimated staffing costs

    • External dependencies that might also be impacted.

    • Need for more bilingual staff

    • Need for bilingual staff to process

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

    • Potential increases in workload

    • Potential labor relations issues

    • Problems, issues, and risks that might be encountered

    • 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.

22.31.1.5.4 (08-13-2021)

Processing a Translation Candidate

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

22.31.1.5.4.1 (06-15-2022)
Categorizing Documents

  1. All tax products (i.e., forms, instructions, publications, and technical notices) originated by the Individual and Specialty Forms and Publications, and Business, Exempt Organizations and International Forms and Publication branches within Tax Forms and Publications (TF&P) are considered vital documents.

  2. The set of steps to determine document categorization is:

    Information Contained Vital Document Non-Vital (National Relevance) Non-Vital (Local Relevance)
    Has critical information for accessing tax services, rights, and/or benefits or is required by law Yes No No
    Has technical tax information or general educational information relevant nationwide N/A Yes No
    Only contains general education or administrative information relevant to local area only N/A N/A Yes

22.31.1.5.4.2 (08-13-2021)
Approving Documents for Translations

  1. All translations, both vital and non-vital, must be approved (at a minimum) by the Business Operating Division (BOD) or function of the originator.

  2. BODs or functions must develop their own internal approval process, including coordination with other BODs on jointly owned documents.

  3. If BOD approval cannot be obtained, then translation activity must stop.

22.31.1.5.4.3 (08-13-2021)
Translating and Reviewing Vital Documents

  1. Electronic files of documents to be translated should be provided whenever possible.

  2. Quality reviewers of vital documents are designated individuals who are part of the staff of the multiple branches within Tax Forms and Publications (TF&P).

22.31.1.5.4.4 (06-15-2022)
Translating Non-Vital Documents

  1. Non-vital documents translated only if there are sufficient resources available for all aspects of translation, quality review, printing, and distribution costs.

    Note:

    Contract translation services are available. Contact the Linguistic Policy, Tools, and Services (LPTS) Section for assistance at linguistic.services@irs.gov (*Linguistic Services).

  2. Business Operating Divisions (BODs) must establish internal processes to coordinate with LPTS about translating non-vital documents.

  3. All translation processes must comply with the language assistance policy and language standards. For more information, see IRM 22.31.1.1.2, Authority.

  4. To request translation services, the following guidelines must be followed:

    If Then
    Publishing services are necessary (i.e., the documents are not case-related) The document owner or designee needs to submit a Publishing Services Request (PSR). For the request to be considered, a completed Form 14078, Request for Translation and/or Quality Review Services, and the final (approved) document in its source language must be attached to the PSR.
    Publishing services are not necessary (the documents are not case-related) The document owner or designee needs to send an e-mail to linguistic.services@irs.gov (*Linguistic Services). For the request to be considered, a completed Form 14078and the final (approved) document in its source language must be attached to the e-mail.
    Case-related documents are being referred to LPTS for translation through the "Specialist Referral System" (SRS) (https://srs.web.irs.gov/) The requestor needs to send the request through SRS. Immediately after sending the request through SRS, the same requestor needs to send the source document and a completed Form 14078 to the linguistic.services@irs.gov (*Linguistic Services) mailbox.

    Example:

    A document owner in Small Business/Self Employed (SB/SE) is ready to request translation services to offer his brochure in Spanish and Chinese to Limited-English Proficient (LEP) taxpayers. Since the document owner will need publishing services for these publications, he can submit one Publishing Services Request (PSR) http://caps-as.enterprise.irs.gov/psr/app), Form 14078, attach his English-language publication and a completed Form 14078, http://core.publish.no.irs.gov/forms/internal/pdf/f14078--2017-01-00.pdf. The document owner submits a Form 14078 to linguistic.services@irs.gov (*Linguistic Services), and simultaneously to the PSR system, in which he will indicate that the document needs to be translated in Spanish and Chinese. When he submits the PSR, the request routed to the Linguistic Policy, Tools, and Services (LPTS) Section for translation.

     

    Example:

    A W&I employee just received the approved text to be recorded on the IRS toll-free systems. She requests the translation of this text by sending an e-mail to *Linguistic Services. She attaches a completed Form 14078 and the text to be translated. The request is routed to the Linguistic Policy, Tools, and Services (LPTS) Section for translation.

     

    Example:

    A Revenue Agent is working on an international case and needs to translate bank statements that are in Farsi. He will access the Specialist Referral System (SRS) and will complete the request based on the online prompts. Once he submits the request, he will send an e-mail to *Linguistic Services and will attach the documents that need translation, as well as a completed Form 14078.

  5. Form 14078 must be completed as accurately as possible as per the owner’s needs (Items 1 through 6, requestor’s, and content owner’s information). This will remove any possible misconceptions.

    Example:

    A Tax Exempt/Government Entity (TE/GE) analyst requests translation services for a newsletter for distribution in Los Angeles, California. The most common language throughout the local audience is Mandarin. She ensures that the box titled “Traditional Chinese” in Item 6 of Form 14078 is checked. This ensures the document benefits the majority of the local Limited-English Proficient (LEP) audience.

22.31.1.5.4.4.1 (06-15-2022)
Requesting Delivery Dates of Translated Non-Vital Documents

  1. When requesting translation services of non-vital documents, the document owner and/or requestor requests a proposed delivery date of the translated material in item 3 of Form 14078, Request for Translation and/or Quality Review Services (http://core.publish.no.irs.gov/forms/internal/pdf/f14078--2017-01-00.pdf).

  2. When considering a document for translation, document owners and requestors must allow at least 14 days from the date the request is sent to the delivery date that is requested in Item 3 of Form 14078.

  3. The Linguistic Policy, Tools, and Services (LPTS) Section considers a request received when the e-mail or Publishing Service Request (PSR) is received. LPTS works requests based on available resources and document priority at the time of receipt.

  4. The priority of the document is determined by the document owner and/or requestor and then by LPTS, considering any memoranda of understanding (MOUs) or internal memoranda between LPTS and its major customers.

  5. LPTS will contact the document owner and/or requestor to negotiate a new delivery date if the delivery date requested by the document owner and/or requestor cannot be met.

22.31.1.5.4.5 (06-15-2022)
Performing Quality Review of Translated Non-Vital Documents

  1. Non-vital document translations will undergo quality review, depending upon the availability of resources, including bilingual reviewers.

  2. Quality reviews of non-vital documents are performed to ensure that translated documents are linguistically correct and appropriate.

  3. Quality reviews are performed as the following:

    Type of Quality Review Example
    As a step in the translation workflow when documents are translated in-house A request is received for the translation of a brochure by the Linguistic Policy, Tools, and Services (LPTS) Section. The translation is performed in house. Once the document is translated, it is sent to a reviewer in LPTS. The document will then continue its workflow.
    As an independent service when documents are translated outside of LPTS (such as by another function or BOD) The owner of a document requests a bilingual employee within his Business Operating Division (BOD) to translate a document. The owner of the document then sends a request to LPTS for the quality review of that translation. A reviewer in LPTS will review the translation.

  4. Quality reviewers of non-vital documents are designated reviewers within the LPTS office.

  5. BODs establish internal processes for the coordination with LPTS on quality reviews of non-vital documents.

  6. All quality review processes must comply with established language standards.

  7. To request quality review services, the following must be considered:

    If Then
    Publishing services are necessary The document owner or designee needs to submit a PSR. A completed Form 14078, Request for Translation and/or Quality Review Services, must accompany the final (approved) document in its source language, and the translation must be attached to the Publishing Service Request (PSR).
    Publishing services are not necessary The document owner or designee needs to send an e-mail to linguistic.services@IRS.gov (*Linguistic Services). A completed Form 14078, the final (approved) document in its source language, and the translation must be attached to the e-mail.
    Case-related documents are being referred to LPTS for quality review through the “Specialist Referral System” (SRS) (https://srs.web.irs.gov) The requestor needs to submit the request through SRS. Immediately after sending the request through SRS, the same requestor needs to send the source, the translated document, and a completed Form 14078 to the linguistic.services@irs.gov (*Linguistic Services) mailbox.

    Example:

    A document owner in Large Business and International (LB&I) translated a document into Spanish and will contact the Linguistic Policy, Tools, and Services (LPTS) Section to request quality review services. The owner will need Publishing services for this document, as this product posted in IRS.gov. She will submit a Publishing Service Request (PSR), attach a completed Form 14078, Request for Translation and/or Quality Review Services, (http://core.publish.no.irs.gov/forms/internal/pdf/f14078--2017-01-00.pdf), the English-language publication, and the translation. When she submits the PSR, the request routed to LPTS for quality review.

     

    Example:

    An employee in W&I arranged for the recording of the announcements that posted on the IRS toll-free systems. She will approach LPTS for the review of the recorded announcements. She requests this service by sending an e-mail to linguistic.services@irs.gov (*Linguistic Services). In the e-mail, she will attach a completed Form 14078 and the files that reviewed. When she sends the e-mail, the request routed to LPTS for quality review.

  8. Accurately complete Form 14078 items 1 through 7, per the owner’s needs.

    Example:

    An analyst in SB/SE translated a training module and requests quality review services from LPTS. This training module offered to a select group of individuals in Puerto Rico. When he completes Form 14078, he needs to ensure that the box titled "Puerto Rico" in Item 6 is checked. This will ensure that LPTS is aware that the document needs to be reviewed considering the correct terminology applicable to the Puerto Rican audience.

22.31.1.5.4.5.1 (06-15-2022)
Requesting Delivery Dates of Non-Vital Documents that Undergo Quality Review

  1. When requesting quality review services of non-vital documents, the document owner and/or requestor requests a proposed delivery date of the reviewed material in item 3 of Form 14078, Request for Translation and/or Quality Review Services, (http://core.publish.no.irs.gov/forms/internal/pdf/f14078--2017-01-00.pdf).

  2. When considering a document for quality review of translated material, document owners and requestors must plan accordingly to allow at least 14 days from the date the request is sent to the delivery date that is requested in item 3 of Form 14078.

  3. The Linguistic Policy, Tools, and Services (LPTS) Section considers the request received on the date Publishing Services Request (PSR) receives the email. The requests are worked considering the available resources when the request is received and the priority of the document.

  4. The priority of the document is determined by the document owner and/or requestor and then by LPTS, considering any Memoranda of Understanding (MOUs) between LPTS and its major customers.

  5. A new delivery date is negotiated if the delivery date requested by the document owner and/or requestor cannot be met.

22.31.1.5.4.6 (06-15-2022)
Proofreading of Non-Vital Documents

  1. Proofreading is performed during different steps in the translation/review workflow. It is the action of reading aloud a document to ensure there are no typographical errors and the translated/reviewed text was formatted correctly.

  2. Usually, two people proofread. One person is the responsible party on a translation or review and the other person could be a proofreader or any individual who has the necessary knowledge in both the source and target languages.

  3. Proofreading is performed on the following instances:

    Type of Proofreading Example
    After an initial translation is performed, the translator proofreads the document to ensure the translation follows the text in its source language. After finishing the updated translation of Notice 746 (SP), Information About Your Notice, Penalty, and Interest (Spanish version), the translator proofreads the document along with a co-worker. The co-worker will read aloud the English-language document and the translator will read the Spanish-language while listening to the English-language document. Any discrepancies are addressed.
    After the final changes are input on a translation or review, the translator or reviewer proofreads the document to ensure the correct use of the language. The document in its target language is read aloud. After inputting the final changes in the translation of Notice 746 (SP), Information About Your Notice, Penalty, and Interest (Spanish version), the translator reads the document along with a co-worker. The Spanish-language document is read aloud while the other proofreader follows along with the Spanish-language document. Any discrepancies are noted and addressed.
    After a translation has been performed on a document that published, the owner of the document is responsible for coordinating the typesetting of the translation with Publishing. Once Publishing typesets the document, the owner may send the typeset document to LPTS for verification that the translation was typeset correctly. The Linguistic Policy, Tools, and Services (LPTS) Section translates a publication for Stakeholder Partnerships, Education, and Communication (SPEC). The translated product is a document in Word that is sent to the owner and requestor: SPEC. They send the translation to Publishing and the document is typeset. SPEC approaches LPTS for proofreading services. LPTS compares the documents (the typeset document along with the translation in Word) to ensure that the text was transferred correctly.

  4. To request proofreading services from LPTS, the document owner or designee needs to send an e-mail to linguistic.services@irs.gov (*Linguistic Services). For the request to be considered, a completed Form 14078, Request for Translation and/or Quality Review Services, (http://core.publish.no.irs.gov/forms/internal/pdf/f14078--2017-01-00.pdf), the typeset document, and the original translated or reviewed document must be attached to the e-mail.

22.31.1.5.4.7 (08-13-2021)
Maintaining Translated and Reviewed Documents

  1. Maintenance (updating, revising, and/or obsoleting) of translated documents is the responsibility of the document owner.

  2. Document owners must “regularly” evaluate the need for translation revisions, updates, and/or deletions to ensure consistency with English documents.

  3. The Language Services Program continually monitors translated document needs.

22.31.1.5.4.8 (06-15-2022)
Recordkeeping of Translated and Reviewed Documents

  1. It is the responsibility of the Linguistic Policy, Tools, and Services (LPTS) Section to keep records on translated and reviewed non-vital documents. These records meet National Archives and Records Administration (NARA) standards (https://www.archives.gov/records-mgmt).

  2. Translated and reviewed vital documents are archived following Tax Forms and Publication’s (TF&P’s) recordkeeping procedures. These records meet NARA standards.

22.31.1.6 (06-15-2022)

Over-the-Phone Interpreter (OPI) Service

  1. OPI Service is available to Limited-English Proficient taxpayers or non-English speakers free of charge.

  2. OPI Service is a dial-up interpreter service that brings a language interpreter into a three-way telephone conversation with an IRS employee and a Limited-English Proficient taxpayer. The OPI Service allows employees to communicate with limited-English speaking taxpayers in their languages to help them meet their tax responsibilities.

  3. OPI Service is available 24 hours per day/7 days per week. It supports the IRS’s mission to give top-quality service for all taxpayers, specifically for those whose native language is not English. This complies with Executive Order 13166, as well as Department of Justice LEP Guidance 67 FR 41455-41472, Department of Treasury LEP Guidance 70 FR 6067, and the IRS Taxpayers’ Bill of Rights.

  4. Each BOD/Function provides OPI Service funds for their organization and assigns their own OPI Coordinator and Contracting Officer's Representative (COR).

  5. BODs and functions may give more guidance for use of the OPI service within their organizations and include general direction in their IRMs, Program Letters, and/or on their own web pages.

  6. BOD/function OPI Coordinators and the National OPI Program Coordinator can be found at https://portal.ds.irsnet.gov/sites/witaxforms/Pages/MAS/LPTS/OPI/Contacts.aspx, OPI Contact List.

  7. Users provide feedback about OPI Service on Form 14162, OPI Service Feedback ( http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=14162&items=*). Follow the instructions on the form - one encounter per feedback form. Feedback addressed within three (3) business days.

22.31.1.6.1 (08-13-2021)

Timely Invoice Payment for OPI Service

  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) per procurement guidelines.

22.31.1.7 (06-15-2022)

Multilingual Web Page Content Publishing Process

  1. The IRS offers general tax information in the top 20 Limited-English Proficient (LEP) languages (Spanish, Simplified Chinese, Traditional Chinese, Vietnamese, Korean, Russian, Haitian Creole, Arabic, Tagalog, Portuguese, Polish, Farsi, French, Japanese, Gujarati, Punjabi, Khmer, Urdu, Bengali, and Italian) at https://www.irs.gov/help/languages, with more information currently available in:

  2. The multilingual web pages have information that can be viewed online or downloaded, providing meaningful access to products and services for Limited-English Proficient (LEP) taxpayers.

  3. The Linguistic Policy, Tools, and Services (LPTS) Section owns all the multilingual web pages. LPTS manages a portion of the non-English language content in the Spanish web pages and all the content of the other language pages. It manages and supports requests for translation and posting of content but does not create content.

  4. Business Operating Divisions (BODs) and LPTS will identify new content for translation and/or improving existing foreign language content. In some instances, LPTS managers will suggest to BODs content that should be available to LEP taxpayers on these web pages.

22.31.1.7.1 (06-15-2022)

Strategic Planning

  1. The principles for managing content on the multilingual web pages correspond to those in the Wage and Investment (W&I) Internet Content Publishing Process. For more information, see IRM 11.55.2.12, Internet Support.

22.31.1.7.2 (08-13-2021)

Content Requirements

  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.

22.31.1.7.3 (06-15-2022)

Content Management

  1. This section 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.

22.31.1.7.3.1 (06-15-2022)
Linguistic Policy, Tools, and Services (LPTS) Multilingual Web Page Content Manager

  1. The Linguistic Policy, Tools, and Services (LPTS) Section multilingual web page Content Manager will ensure translation and quality review standards are met.

  2. The LPTS multilingual web page Content Manager will act as the multilingual internet Content Publishing Process Coordinator as per IRM 11.55.2.12, Internet Support.

  3. The LPTS multilingual web page Content Manager will identify any potential issues, conflicts, or other problems related to posting. Should concerns be identified, the LPTS multilingual web page Content Manager will prepare a description of the problem and transmit it to the affected content owner(s). Every effort made to work with the content owner to resolve issues. Content owners should make every effort to notify LPTS about redesigns, edits, changes or obsoleting of content.

22.31.1.7.4 (06-15-2022)

Transmitting Content Submission Packages to the Linguistic Policy, Tools, and Services (LPTS) Section

  1. If a Business Operating Division (BOD) has English web pages that are also available in non-English languages, they must inform the Linguistic Policy, Tools, and Services (LPTS) Section (linguistic.services@irs.gov) when changes are made to content, content is "archived" , or marked as historical so the same action is taken on the multilingual web pages.

  2. To submit content to the multilingual web pages, content owners should:

    1. Submit Form 14078, Request for Translation and/or Quality Review Services, found at http://core.publish.no.irs.gov/forms/internal/pdf/f14078--2017-01-00.pdf, with a copy of the original English source document with the mark-ups to facilitate efficient and accurate processing to the *Linguistic Services mailbox at linguistic.services@irs.gov.

    2. Point out the new links to be created and posted if the content is new.

    3. Include web page Uniform Resource Locators (URLs) for existing content to be updated or created.

    4. Provide a copy of the static file.

    5. Provide the expected completion date for posting of new content.

    6. Provide the "publish and archive" dates.

    7. 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 may cause broken links to the related foreign language files).

  3. When changes to the layout of English-language pages are made, content owners should:

    1. Submit the completed Form 14078, (http://core.publish.no.irs.gov/forms/internal/pdf/f14078--2017-01-00.pdf), Request for Translation and/or Quality Review Services, to the linguistic.services@irs.gov (*Linguistic Services) mailbox

    2. Provide information on the planned redesign of the English web page including content and layout change

    3. Provide the expected completion date for the new English text and layout

    4. Identify the pages, links, and static files that have been changed

    5. Provide a Word document reflecting all edits, deletions, etc.

    6. Provide new "publish and archive" dates for all included items.

  4. LPTS will assign priority dates for translation to items received.

    Note:

    At least three weeks turnaround time should be allowed for postings that are to be translated into any language for which in-house translation is not available.

  5. The requestor informed of the expected completion dates for translation and uploading and posting the new web files.

  6. LPTS will forward translated material to the web page Content Manager.

  7. The web page Content Managers will create a new file and submit it via the Content Management Request System (CMRS) to Online Services (OLS) for posting to the web page. Upon completion, web page content managers will inform the requestor.

  8. BODs should verify there are links on their English web pages to the foreign-language counterparts (related or associated assets) on the top right and below the title of the web page. Foreign language pages should have links to their English counterparts in the same location.

  9. LPTS web page Content Managers should verify there are links on their web pages to the corresponding English counterparts (related or associated assets), on the top right and below the title of the web page. Foreign language pages should have links to their English counterparts in the same location.

22.31.1.7.5 (06-15-2022)

Posting Content to the Multilingual Web Pages

  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 informed of the page publishing.

22.31.1.7.6 (06-15-2022)

Maintaining the Multilingual Web Pages

  1. The Linguistic Policy, Tools, and Services (LPTS) Section will follow the W&I 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.

Exhibit 22.31.1-1

Languages Provided by LPTS Contractors

Languages Provided by Contractors
Afrikaans
Alaskan
Albanian
Amharic
Anuak
Arabic (All dialects incl. Moroccan & Yemeni)
Aramaic
Armenian
Assyrian
Bahasa (Indonesian)
Balochi
Baybayin
Belize Creole
Bengali
Benin
Braille
Bulgarian
Burmese
Cambodian
Cantonese
Catalan
Cebuano
Chamorro
Cavacano
Cherokee
Chinese
Croatian
Czech
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