22.31.1 IRS Language Services

Manual Transmittal

October 19, 2018

Purpose

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

Material Changes

(1) Added Internal Controls as needed.

(2) Editorial changes made throughout the IRM.

(3) Removed the word "aforementioned" throughout the IRM.

(4) Replaced the phrase "regularly encountered" with "frequently encountered" throughout the document to better correspond to the terminology used in Department of Treasury guidance.

(5) Changed the name "Espanol," when referring to the irs.gov/spanish website, to "Spanish" throughout.

(6) IRM 22.31.1.1, IRS Language Services Program Introduction, realigned to incorporate Internal Controls, and other sections renumbered accordingly

(7) IRM 22.31.1.1, IRS Language Services Program Introduction, moved to IRM 22.31.1.1.1, Background, to conform to the Internal Controls format

(8) IRM 22.31.1.1.1, Executive Order 13166 - Limited English Proficient (LEP) Persons and other Authority, moved to IRM 22.31.1.1.2(1), under Authority, and was updated to describe meaningful access from Department of Treasury guidance

(9) IRM 22.31.1.1.2, IRS Language Services Policy Statement, renumbered to IRM 22.31.1.1.2(6) under Authority, and updated to reflect the current wording

(10) IRM 22.31.1.2, Definition of Terms, renumbered to IRM 22.31.1.1.5.1, Defined Terms, to conform to the Internal Controls format, and sentence restructured, and general description refined of "vital documents" to include a listing of types of documents that are "vital"

(11) IRM 22.31.1.2.3 (4), Vital Documents (or Tax Products) for Translation, renumbered to IRM 22.31.1.1.5.1, Defined Terms, and deleted statement about coordinating vital documents into regularly encountered languages because different procedures are now in place

(12) IRM 22.31.1.2.3(5), removed because vital documents are determined by processes other than the LEP Needs Assessment Process

(13) IRM 22.31.1.3, Language Services Program Oversight, renumbered to IRM 22.31.1.1.3, Responsibilities, as per the Internal Controls format

(14) IRM 22.31.1.1.3.1(3), Language Services Executive Advisory Council (LSEAC), renumbered to IRM 22.31.1.1.3.1(3) under Language Services Executive Council (LSEAC), and changed the name "Area Wide Shared Services (AWSS)" to "Facilities Management and Security Services (FMSS)" and added the word "Chief " to Counsel

(15) IRM 22.31.1.1.3.1(5), Language Services Executive Advisory Council (LSEAC), renumbered to IRM 22.31.1.1.3.1(5) under Language Services Executive Advisory Council (LSEAC), and removed the word “issue” to simplify explanation of LSEAC roles

(16) IRM 22.31.1.3.2, Equity, Diversity, and Inclusion (EDI), Civil Rights Division (CRD), renumbered to IRM 22.31.1.1.3.2, Equity, Diversity, and Inclusion (EDI), Civil Rights Unit (CRU), and name "Civil Rights Division (CRD)" was updated to current name

(17) IRM 22.31.1.3.3(3)(a) removed because W&I Research now plays a different role

(18) IRM 22.31.1.3.3(3)(c), removed because vital documents can be in more than the regularly encountered language

(19) IRM 22.31.1.4, LEP Strategic Process, renumbered to IRM 22.31.1.2, LEP Strategic Process, and substantially revised to reflect updated procedures

(20) IRM 22.31.1.4(3), removed because that procedure is no longer used

(21) IRM 22.31.1.4(4), LEP Strategic Process, renumbered to under IRM 22.31.1.2, LEP Strategic Process, and deleted the bullet about crosswalking the LEP strategic plan with the IRS strategic plan because different procedures are now in place

(22) IRM 22.31.1.5(2), LEP Needs Assessment, renumbered to under IRM 22.31.1.3, LEP Needs Assessment, and took out the statement that vital documents are determined during the needs assessment process because that is not the only way vital documents are identified

(23) IRM 22.31.1.5(3), moved to 22.31.1.1.4, Program Reports, under Internal Controls

(24) IRM 22.31.1.5.1, removed because there are different procedures in place

(25) IRM 22.31.1.5.2, removed because External Needs Assessment is no longer performed

(26) IRM 22.31.1.5.3, removed because Internal Needs Assessment is no longer performed

(27) IRM 22.31.1.5.4, IRS LEP Customer Base Report, renumbered to IRM 22.31.1.1.4, Program Reports, and substantially revised and reworded to update it according to current processes

(28) IRM 22.31.1.2.3(4), Vital Documents or Tax Products for Translation, renumbered to IRM 22.31.1.1.5.1, Defined Terms, and deleted that only branches within TF&P will translate vital documents because other organizations in IRS can translate vital documents

(29) IRM 22.31.1.6.3(2), Language and Dictionary Standards, renumbered to IRM 22.31.1.1.6.3, Job Aids and links deleted

(30) IRM 22.31.1.6.3, Languages and Dictionary Standards, (2), (3), and (4) realigned to IRM 22.31.1.1.6.3, Job Aids, and (1) deleted

(31) IRM 22.31.1.7(7), Standard Translation Process, removed the Standard Translation Process flow chart because the procedures are described in detail elsewhere in the IRM

(32) IRM 22.31.1.7.1.1(2), Requesting Translations of Non-Vital Documents from Certain Languages into English, renumbered to under IRM 22.31.1.5.1.1, Requesting Translations of Non-Vital Documents from Certain Languages into English, and added Haitian Creole to the list of example languages because we translate more documents in that language

(33) IRM 22.31.1.7.2(3), removed because different criteria are used to designate a document as a candidate for translation

(34) IRM 22.31.1.7.2.2, removed because “high demand” and “frequent use” are no longer vital document criteria

(35) IRM 22.31.1.7.1.3(2), Identifying the Language for Translation, deleted this statement that non-vital documents are for education and outreach purposes because non-vital documents can be for other purposes, and vital documents can be translated into languages other than Spanish

(36) IRM 22.31.1.7.1.3(3), Identifying the Language For Translation, deleted the statement that the criteria of "high 5" and "highly concentrated" because they no longer apply

(37) IRM 22.31.1.7.1.3.1, removed because “highly concentrated” is no longer a vital document criterion

(38) IRM 22.31.1.7.1.4(1)(d), Identifying the Document Originator/Owner, renumbered to under IRM 22.31.1.5.1.4, Identifying the Document Originator/Owner, and added "for published documents" because documents can be non-vital and not be in the core repository

(39) IRM 22.31.1.7.2.2, Determining High Demand and/or Frequent Use, deleted this section because "high demand" and "frequently used" are no longer factors in determining whether or not a document is vital

(40) IRM 22.31.1.7.2.4(3), Adding a Statement to the English Version, renumbered to IRM 22.31.1.5.2.3, Adding a Statement to the English Version, and took out words "four top" because top languages are not necessarily limited to four

(41) IRM 22.31.1.7.4.1(1), Categorizing Documents, realigned to under IRM 22.31.1.1.6.4, Decision Tools, as per the Internal Controls format

(42) IRM 22.31.1.7.4.3(1), removed because TF&P is not the only organization performing vital document translations

(43) IRM 22.31.1.7.4.4(2), removed as to not be repetitive with other parts of the IRM

(44) IRM 22.31.1.7.4.4(5), removed sentence below example because it is repetitive with example

(45) IRM 22.31.1.7.4.5(2), Performing Quality Review of Translated Non-Vital Documents, renumbered to under IRM 22.31.1.5.4.5, Performing Quality Review of Translated Non-Vital Documents, and deleted the bulleted list because non-vital document are only reviewed for linguistic accuracy, not technical content

(46) IRM 22.31.1.8, Over the Phone Interpreter (OPI) Service, renumbered to IRM 22.31.1.6, Over-the-Phone Interpreter (OPI) Service, and substantially reworded to clarify what current OPI procedures are, what the (OPI service is, what its objectives are, and who the OPI service is available to

(47) IRM 22.31.1.8.4, Timely Invoice Payment for OPI Service, deleted because it no longer reflects the current OPI service

(48) IRM 22.31.1.8.1, OPI Participants and Contacts, deleted paragraph (1) and its bullets, reworded (1), (2), and (3) and combined them with the bullets under IRM 22.31.1.6, Over-the-Phone Interpreter (OPI) Service, to clarify how the current OPI service works

(49) IRM 22.31.1.8.2, How to Access OPI Service, deleted this subsection because it no longer reflects the current OPI service

(50) IRM 22.31.1.8.3 Invoice Review Criteria for the OPI Services, deleted this subsection, moved to Timely Invoice Payment for OPI Service and updated information to reflect current OPI process

(51) IRM 22.31.1.8.5, Updated Program Information on OPI Service, deleted because it no longer reflects the current OPI service procedures

(52) IRM 22.31.1.9(1), Espanol Web and other Language Site Content Publishing Process, content moved to IRM 22.31.1.1.6.1(1), Websites, and links and names of language sites updated to current URLs

(53) IRM 22.31.1.9.3.2, LPTS Other Language Sites Content Manager, renumbered to IRM 22.31.1.7.3.2, LPTS Other Language Sites Content Manager, , and a sentence was added to describe what type of information program content owners should notify LPTS about.

(54) IRM 22.31.1.9.3.2(3), renumbered to IRM 22.31.1.7.3.2(3), LPTS Other Language Sites Content Manager, and added a sentence about what content owners need to report to more accurately reflect current processes

(55) IRM 22.31.1.9.4(2)(a), Transmitting Content Submission Packages to LPTS, renumbered to under IRM 22.31.1.7.4, Transmitting Content Submissions Packages to LPTS, , and added the phrase "with the marked-up updates made to ensure efficient and accurate processing" to better reflect the current site management processes

(56) IRM 22.31.1.9.4(2)(c), Transmitting Content Submission Package to LPTS, renumbered to under IRM 22.31.1.7.4, Transmitting Content Submission Package to LPTS, and changed "identification numbers" to "web page URLs" and "links" to be "content to be updated or created" to clarify the current website management processes

(57) IRM 22.31.1.9.4(2)(f), Transmitting Content Submission Package to LPTS, renumbered to under IRM 22.31.1.7.4, Transmitting Content Submission Package to LPTS, and changed "publish date" to "publish and unpublish dates" to use the most current terminology

(58) IRM 22.31.1.9.4(3)(f), Transmitting Content Submission Package to LPTS, renumbered to under IRM 22.31.1.7.4, Transmitting Content Submission Package to LPTS, changed "unpublish" to "publish and unpublish" to use the most current terminology

(59) IRM 22.31.1.9.4(8), Transmitting Content Submission Package to LPTS, renumbered to under IRM 22.31.1.7.4, Transmitting Content Submission Package to LPTS, and changed "post" to "submit via CMRS to OLS for posting" to reflect the most current website management process

(60) IRM 22.31.1.9.4(9), Transmitting Content Submission Package to LPTS, renumbered to under IRM 22.31.1.7.4, Transmitting Content Submission Package to LPTS, and changed "create" to "verify that there are" to use the most current terminology

(61) IRM 22.31.1.9.5(3), Posting Content to the Espanol Website and Other Language Sites, renumbered to under IRM 22.31.1.7.5, Posting Content to the Spanish Website and Other Language Sites, , and changed "the" to "new" to reflect the most current website management process

(62) IRM 22.31.1.9.6(3), Maintaining the Espanol Website and other language sites, moved to under IRM 22.31.1.7.6, Maintaining the Spanish Website and other language sites, and changed "LPTS" to "OLS" for being responsible for the infrastructure of the Spanish and other language sites to reflect updated procedures.

Effect on Other Documents

IRM 22.31.1 dated December 2, 2016 is superseded.

Audience

The audience for this is IRM is all IRS employees

Effective Date

(10-19-2018)

Carrie Holland
Director, Tax Forms and Publications
Wage and Investment Division

Program Scope and Objectives

  1. Purpose: This IRM provides guidance for implementing the Language Services (LS) Program throughout the IRS. The Language Services Program provides 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 resides 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 is responsible for interfacing in conflict resolution, managing funding, approving priority status, and co-chairing 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.

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 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, through its offerings, ensures that LEP taxpayers’ rights as outlined in the Taxpayer Bill of Rights (TBOR), (https://www.irs.gov/taxpayer-bill-of-rights), are protected.

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

  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) establishes procedures, processes, and requirements for translation.

  6. Language assistance is available through the Over the Phone Interpreter (OPI) Service (IRM 22.31.1.6 ), fact sheets, bilingual assistors, telephone help lines, translated forms and publications, Publication 850, IRS.gov, the Spanish website and other language sites (IRM 22.31.1.7 ), and many other resources.

Authority

  1. Executive Order (EO) 13166 mandates Federal agencies to provide LEP persons meaningful access to products and services. Department of Treasury guidance (Guidance to Federal Financial Assistance Recipients Regarding Title VI Prohibition Against National Origin Discrimination Affecting Limited English Proficient Persons), (https://www.gpo.gov/fdsys/pkg/FR-2005-02-04/pdf/05-2156.pdf), (Federal Register/ Vol. 70, No. 23/ Friday, February 4, 2005/ Notices), explains compliance with Title VI regulations as:

    "...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.gpo.gov/fdsys/granule/FR-2002-06-18/02-15207) and Department of Treasury LEP Guidance, 70 FR 6067 (February 4, 2005) (https://www.gpo.gov/fdsys/granule/FR-2005-02-04/05-2156) to provide oral and written language assistance to frequently encountered LEP populations (within resource constraints).

  3. 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 come into contact with the program or service

    • Nature and importance of the program or service provided

    • Resources available to provide language assistance.

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

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

  6. 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 will be 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."

Responsibilities

  1. 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.

  2. The Wage and Investment (W&I) Commissioner has ownership of the Language Services Program.

  3. The Director of Media and Publications (M&P) within W&I serves as the Language Services Program executive director and is responsible for interfacing in conflict resolution, managing funding, approving priority status, and co-chairing the LSEAC.

  4. The Multilingual and Agency Services (MAS) Branch within W&I - M&P manages language services strategic operations.

The Language Services Executive Advisory Council (LSEAC)
  1. The LSEAC serves as the oversight board that ensures that Service-wide issues related to the delivery of products and services to taxpayers with limited English proficiency and employees who serve the LEP community are efficiently and timely addressed. Responsibilities include:

    1. Providing a forum for communication and coordination of efforts

    2. Resolving policies and procedures that may conflict or overlap

    3. Mitigating risks elevated by the Operating Divisions.

  2. The LSEAC is co-chaired by the Executive Director, Wage and Investment – Media and Publications, and the Executive Director, Equity, Diversity & Inclusion (EDI), who provide direction and oversight.

  3. LSEAC members include executive representatives (there may be more than one representative from each) from organizations 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)

    • National Headquarters/Equity, Diversity, and Inclusion (NHq/EDI)

    • Human Capital Office (HCO)

    • Online Services (OLS)

    • Chief Counsel (CC)

    • Criminal Investigations (CI)

    • Return Preparer Office (RPO).

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

  5. LSEAC members serve as language access points of contact for their respective Operating Divisions.

Equity, Diversity, and Inclusion (EDI), Civil Rights Unit (CRU)
  1. EDI CRU monitors 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 pre-award grant reviews and post-award reviews to determine if applicants meet language assistance requirements

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

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

    5. Providing language access related technical assistance to all Operating Divisions and IRS assisted programs

    6. Assisting the MAS Branch as needed with language services strategic program responsibilities, including conducting environmental scans and related research to identify frequently encountered languages, monitoring service needs of the LEP community, and identifying documents vital for translation

    7. Providing administrative support to the LSEAC as described in its Charter.

The Multilingual and Agency Services (MAS) Branch
  1. The mission of MAS is to facilitate IRS’ administration of policies and strategies supporting delivery of language assistance to LEP taxpayers.

  2. MAS works with the 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:

    1. Developing and administering the IRS language assistance policies and standards

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

    3. 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 is responsible for the non-English language sites (IRM 22.31.1.7 ) on IRS.gov.

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 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.

Terms/Definitions/Acronyms

  1. Key phrases and acronyms used throughout this IRM are presented in this subsection.

Defined Terms
  1. Key phrases used throughout this IRM include:

    Defined Terms

    Word Definition Example
    Limited English Proficient (LEP) Persons IRS defines LEP persons as 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. 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. The mission of the Multilingual and Agency Services Branch is to facilitate IRS’ administration of policies and strategies supporting delivery of language assistance to LEP taxpayers.
    Frequently Encountered Languages Department of Justice LEP Guidance 67 FR 41455-41472 and Department of Treasury LEP Guidance 70 FR 6067 provide specific translation requirements for frequently encountered LEP language groups. Frequently encountered languages, as defined by the LEP guidance, are determined by taking into consideration the number and/or proportion of LEP persons eligible to be served and the frequency of interaction with the agency. The LEP Strategic Process integrates the needs of the frequently encountered LEP language group(s) into the IRS Strategic Planning Process.
    Vital Documents for translation Department of Justice LEP Guidance 67 FR 41455-41472 and Department of Treasury LEP Guidance 70 FR 6067 require translation for the frequently encountered LEP language groups of documents considered vital. Pursuant to the LEP guidance mentioned above, IRS 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" for obtaining the information in the LEP language.

    Documents typically considered vital include but are not limited to documents such as:
    • 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) websites.

    Note:

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

    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 TF&P are considered vital documents.
    Non-Vital Documents (or Non-Tax Products) for Translation IRS documents that do not meet the "vital" document criteria will be categorized as non-vital. BODs must establish internal processes to coordinate with LPTS about translating non-vital documents.

     

Acronyms
  1. Acronyms and abbreviations used throughout this IRM include:

    Acronyms

    Acronym Definition
    LEP Limited English Proficient
    LSEAC Language Services Executive Advisory Council
    MAS Multilingual and Agency Services (branch)
    TBOR Taxpayer Bill of Rights
    LS Language Services
    OPI Over the Phone Interpreter (service)
    EO Executive Order
    TF&P Tax Forms and Publication (division)
    HIRE Hispanic IRS Employees
    ASPIRE Asian Pacific IRS Employees
    CBR Customer Base Report
    BOD Business Operating Division
    LPTS Linguistics, Policy, Tools, and Services (section)
    STP Standard Translation Process
    APMA Advance Pricing Mutual Agreement (group)
    CROPP Core Repository of Published Products
    PSR Publishing Services Request
    SRS Specialist Referral System
    MOU Memorandum of Understanding
    COR Contracting Officer’s Representative
    URL Uniform Resource Locator
    CP Computer Paragraph
    OLS Online Services
    M&P Media and Publications (Division)
    W&I Wage and Investment (Division)
    SPEC Stakeholder Partnerships, Education, and Communication
    CMRS Content Management Request System

     

Related Resources

  1. This subsection provides websites, published documents, job aids, and decision tools supporting the Language Services Program.

Websites
  1. The IRS provides non-English-language websites for the general public in the Spanish website and other language (Chinese, Korean, Vietnamese, Russian) websites as follows:

  2. The Multilingual and Agency Services website, found at http://taxforms.web.irs.gov/mas/default.aspx or at your Business Operating Division (BOD) Intranet site.

  3. The IRS Linguistics Policy, Tools, and Services Intranet website, found at http://taxforms.web.irs.gov/mas/lpts/default.aspx.

Published Documents
  1. The series of the Publication 850, Glossary of Tax Words and Phrases, developed to establish uniformity in language usage in IRS tax products and to clarify tax-related issues; issued in the top five LEP languages and is the official source for technical tax terminology:

    • http://publish.no.irs.gov/cat12.cgi?request=CAT1&catnum=46805, Publication 850, English-Spanish Glossary of Tax Words and Phrases (Spanish Version)

    • http://publish.no.irs.gov/cat12.cgi?request=CAT1&catnum=50219, Publication 850, English-Chinese Glossary of Words and Phrases (Chinese-Simplified Version)

    • http://publish.no.irs.gov/cat12.cgi?request=CAT1&catnum=50693, Publication 850, Traditional Chinese Glossary of Words and Phrases

    • http://publish.no.irs.gov/cat12.cgi?request=CAT1&catnum=50223, Publication 850, English-Vietnamese Glossary of Words and Phrases

    • http://publish.no.irs.gov/cat12.cgi?request=CAT1&catnum=50222, Publication 850, English-Korean Glossary of Words and Phrases

    • http://publish.no.irs.gov/cat12.cgi?request=CAT1&catnum=50220, Publication 850, English-Russian Glossary of Words and Phrases

  2. The Spanish Writing Style Guide,http://publish.no.irs.gov/cat12.cgi?request=CAT1&catnum=53276, (Document 12714), to be used by bilingual translators, non-linguist IRS professionals, and paraprofessionals that perform translations or prepare Spanish-language material for any BOD; both IRS employees and consultant translators are to adhere to the guidelines presented in the guide.

Job Aids
  1. The standard dialect for translation, established to be:

    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 contain specific terminology that conforms to the tax laws of Puerto Rico. The style and terminology to be 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 language for translation is 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.
Decision Tools
  1. The set of steps to determine document categorization (vital vs. non-vital):

    Information Contained Vital Document Non-Vital (National Relevance) Non-Vital (Local Relevance)
    Contains critical information for accessing tax services, rights, and/or benefits or is required by law Yes No No
    Contains 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

LEP Strategic Process

  1. The LEP Strategic Process establishes the methodology for development of the Service-wide LEP Strategy. The strategy is documented as 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 objectives of the LEP Strategic Plan are delivered by the BODs and/or functions.

  5. The MAS Branch works with BODs to obtain buy-in and incorporate LEP improvement projects into BOD strategic plans to deliver the requirements of the IRS Strategic Plan.

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 communication, product, and service needs. These three assessments are combined to create the IRS LEP Customer Base Report. The report will outline findings, gaps of service, if any, and provide recommendations for future language services or tools.

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 that LEP taxpayers' rights as outlined in the 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.

Language Assistance

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

  2. Pursuant to the guidance, the following actions will be taken for frequently encountered languages:

    1. Oral language assistance will be provided by bilingual assistors, if available. Over the Phone Interpreter (OPI) Service may be used if assistors are not available. This service is determined by the MAS Branch and the BOD, within resource constraints (IRM 22.31.1.1.2) .

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

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

  3. Pursuant to the guidance mentioned above, the following actions will be 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. 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.

Language Standards

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

  2. Language standards are to be used to ascertain dialects, tax terminology, and common tax phrases (e.g., Making Work Pay 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 through OPI must be guided by the dialect, Publication 850 in the applicable language pair, and dictionary standards provided. OPI is available to most BODs (IRM 22.31.1.6 ).

  5. Written language assistance must follow the dialect, Publication 850 (IRM 22.31.1.1.6.3 ) in the applicable language pair, the IRS Spanish Writing Style Guide (IRM 22.31.1.1.6.2 ), dictionary standards provided, and quality review standards.

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

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. Written translations will only be done for materials that have been approved in their source language.

  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):

    • Published materials

    • Notices

    • Announcements

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

    • Forms and instructions

    • Brochures

    • Flyers

    • Handouts

    • Web content/sites

    • Presentations

    • Articles

    • Press Releases

    • Training material

    • Publications

    • Telephone scripts/translated, reviewed recordings

    • Tax Topics.

  5. The STP consists of four components:

    1. Identifying the document for translation

    2. Determining the candidacy of a document for translation

    3. Assessing potential organizational impacts of translation

    4. Processing the translation and review of a translation.

  6. STP components are sequential, and use a process of elimination to determine if a document should and can be translated as well as the correct process to follow based on the document category.

Identifying the Document for Translation

  1. The translation process begins by:

    1. Identifying request for translations from certain non-English languages into English

    2. Determining that a document is for public use

    3. Identifying the language for translation

    4. Identifying the document originator or document owner.

Requesting Translations of Non-Vital Documents from Certain Languages into English
  1. Translation assistance for documents written in certain languages such as French, German, Italian, Spanish, and Portuguese is also available in the office of the Advance Pricing Mutual Agreement (APMA) Program, (https://irssource.web.irs.gov/LBI/Lists/TTPO/DispItemForm.aspx?ID=6), Large Business and International.

  2. English translations can be obtained from LPTS, which are performed either by internal employees or external contractors, on documents written in languages such as but not limited to the following based on the organizational need identified:

    • French

    • Haitian/Creole

    • German

    • Italian

    • Portuguese

    • Various African languages

    • Arabic

    • Iranian Farsi

    • Spanish.

  3. Translation/quality review/proofreading assistance 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 submitted by taxpayers or another source for accuracy and completeness.

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

    1. Requests must be in writing, accompanied by http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=14078&items=*, Form 14078, Request for Translation and/or Quality Review of Non-Vital Documents, and the final source document needing translation/review service, and may be sent by mail, fax, or e-mail.

    2. Explanatory background information should be provided.

  5. The original and any background information will be returned with the translation.

  6. Requests must include the target return date.

Determining that 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 general public and other Government agencies (including state and local) to comply with the requirements of the Internal Revenue laws and regulations or to otherwise communicate with the general public and other Government agencies.

  3. If a document is not for public use, then it is not considered a vital document. It may be translated as a non-vital document (IRM 22.31.1.1.5 ).

Identifying the Language for Translation
  1. All documents, vital and non-vital,( IRM 22.31.1.1.5 ) may be considered for translation into the frequently encountered language.

Identifying the Document Originator/Owner
  1. Document originators/owners must approve translation of a document. They are also responsible for maintenance of translated documents.

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

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

    3. If the translation requestor is not the document originator, the originator must be identified and contacted with the translation request.

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

    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 identified or does not concur with the translation request, further pursuit of translation must stop.

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

    • The document is not to be translated by the LB&I Division

    • 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 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 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 that they can absorb without interrupting work.

Determining Importance to LEP taxpayers
  1. "Important" documents are those for which there would be a negative impact on 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 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 (IRM 22.31.1.1.5 ), within financial constraints.

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

    • Pre-recorded Tele-tax information in Spanish

    • Live oral assistance via established Spanish language telephone service

    • 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 sufficient to serve as an alternative to translation.

  4. If the information, in an already-translated source, is adequate or if an explanation via Tele-tax or live assistance is appropriate, the following steps should be taken:

    • The translation requestor (if other than the originator) should be apprised of the alternative.

    • The alternative should be documented, and documentation saved with other translation records.

    • A statement should be added to the English document to indicate the source for translated information and directions on how the information may be obtained 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.

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 website, is available, a statement in the 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. 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.

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 BOD or function) and excessive cost (as identified by the BOD and LPTS, 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:

    • Use of the document in business processes

    • Procedural changes required if the document is translated

    • Need for bilingual staff to process

    • Availability of bilingual staff

    • Need for additional bilingual staff

    • Potential increases in workload

    • Estimated staffing costs

    • Training needs

    • Potential labor relations issues

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

    • Changes needed to computer systems

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

    • Problems, issues, and risks that might be encountered

    • Solutions necessary to resolve problems, issues and risks

    • External dependencies that might also be impacted.

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

  6. After the impact assessment is completed, the document originator must determine the following:

    If Then
    The organizational impact is unacceptable (negative) The translation activity must stop.
    The organizational impact is acceptable The translation activity may continue to the next step.

Processing a Translation Candidate

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

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 TF&P are considered vital documents.

Approving Documents for Translations
  1. All translations, both vital and non-vital, must be approved (at a minimum) by the BOD or function of the originator.

  2. BODs or functions are responsible for developing 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.

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 that are part of the staff of the multiple branches within TF&P.

Translating Non-Vital Documents
  1. Non-vital documents will be 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 LPTS Office for assistance at linguistic.services@irs.gov (*Linguistic Services).

  2. 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 (IRM 22.31.1.1.2 ) and language standards.

  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 14078 and 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) 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 to the linguistic.services@irs.gov (*Linguistic Services) mailbox.

    Example:

    A document owner in SB/SE is ready to request translation services to offer his brochure in Spanish and Chinese to LEP taxpayers. Since the document owner will need Publishing services for these publications, he can submit one PSR
    (http://caps-as.enterprise.irs.gov/psr/app), attach his English-language publication and a completed Form 14078,, http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=14078&items=*. The document owner submits a Form 14078, http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=14078&items=*, to linguistic.services@irs.gov (*Linguistic Services), and simultaneously to the Publishing Services Request (PSR) system http://caps-as.enterprise.irs.gov/psr/app, in which he will indicate that the document needs to be translated in Spanish and Chinese. When he submits the PSR, the request will be routed to LPTS for translation.

     

    Example:

    A W&I employee just received the approved text that will be recorded on the IRS toll-free systems. She requests the translation of this text by sending an e-mail to linguistic.services@irs.gov (*Linguistic Services). In the e-mail, she will attach a completed Form 14078, http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=14078&items=*, and the text that needs to be translated. When she sends the e-mail, the request will be routed to LPTS for translation.

     

    Example:

    A Revenue Agent is working on an international case and needs to translate bank statements that are in Farsi. She will access the SRS and will complete the request based on the online prompts. Once she submits the request, she will send an e-mail to linguistic.services@irs.gov (*Linguistic Services) and will attach the documents that need translation.

  5. Form 14078 (http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=14078&items=*) needs to 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 eliminate any possible misconceptions.

    Example:

    A TE/GE analyst requests translation services for a newsletter that will be distributed in Los Angeles, California. She is aware that the most common language throughout the local audience is Mandarin. When she completes Form 14078 (http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=14078&items=*), she needs to ensure that the box titled "Traditional Chinese" in Item 6 is checked. This will ensure that the document will benefit the majority of the local LEP audience.

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 4 of Form 14078, http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=14078&items=*.

  2. When considering a document for translation, 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 4 of Form 14078 (http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=14078&items=*).

  3. LPTS will consider the request received on the date the e-mail or PSR is received. The requests will be 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) or internal memorandums between LPTS and its major customers.

  5. If the delivery date requested by the document owner and/or requestor cannot be met, LPTS will contact the document owner and/or requestor and a new delivery date will be negotiated.

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 accurate 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 has been received at LPTS for the translation of a brochure. The translation is performed in house. Once the document has been translated, it will be forwarded 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 requested a bilingual employee within his BOD to translate a document. The document is translated and returned to the owner. 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 are responsible for establishing internal processes for the coordination with LPTS regarding 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. For the request to be considered, a completed Form 14078, the final (approved) document in its source language, and the translation must be attached to the PSR.
    Publishing services are not necessary 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, 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) The requestor needs to submit the request through SRS. Immediately after sending the request through SRS, the same requestor needs to send the source and the translated document to the linguistic.services@irs.gov (*Linguistic Services) mailbox.

    Example:

    A document owner in LB&I translated a document into Spanish and will contact LPTS to request quality review services. The owner will need Publishing services for this document, as this product will be posted in IRS.gov. She will submit a PSR, attach a completed Form 14078 (http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=14078&items=*), the English-language publication, and the translation. When she submits the PSR, the request will be routed to LPTS for quality review.

     

    Example:

    An employee in W&I arranged for the recording of the announcements that will be 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 (http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=14078&items=*) and the files that will be reviewed. When she sends the e-mail, the request will be routed to LPTS for quality review.

  8. Form 14078 (http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=14078&items=*)needs to 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 eliminate any possible misconceptions.

    Example:

    An analyst in SB/SE translated a training module and requests quality review services from LPTS. This training module will be offered to a select group of individuals in Puerto Rico. When he completes Form 14078 (http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=14078&items=*), 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.

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 (http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=14078&items=*).

  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 (http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=14078&items=*).

  3. LPTS will consider the request received on the date the e-mail or PSR is received. The requests will be 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 MOUs between LPTS and its major customers.

  5. If the delivery date requested by the document owner and/or requestor cannot be met, LPTS will contact the document owner and/or requestor and a new delivery date will be negotiated.

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 that there are no typographical errors and that the translated/reviewed text has been formatted correctly.

  2. Usually, two people will participate in a proofreading activity. One person is the responsible party on a translation or review and the other person could be a proofreader or any individual that 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), 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 noted and addressed.
    After the final changes have been 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), 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 an initial translation has been performed on a document that will be 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 forward the typeset document to LPTS for verification that the translation was typeset correctly. LPTS 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 forward 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 (http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=14078&items=*), the typeset document, and the original translated or reviewed document must be attached to the e-mail.

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. Continual identification of translated document needs will be monitored by the Language Services Program.

Recordkeeping of Translated and Reviewed Documents
  1. It is the responsibility of LPTS to maintain records on translated and reviewed non-vital documents.

  2. Translated and reviewed vital documents are archived following TF&P’s record-keeping procedures.

Over-the-Phone Interpreter (OPI) Service

  1. The OPI Service is available to taxpayers, free of charge, who are limited English proficient.

  2. OPI service is a telephone interpreter-assisted service provided through the Internal Revenue Service by a contractor. OPI affords IRS employees the ability to communicate with taxpayers through interpreters who speak more than 350 languages.

  3. OPI Service is available 24 hours per day/7 days per week. It supports the Internal Revenue Service’s mission to provide top-quality service for all taxpayers, specifically for those whose native language is not English. This is in compliance 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 is responsible for funding their organization's services. A Contracting Officer’s Representative (COR) and OPI Coordinator must be assigned to their OPI task order.

  5. Business Operating Divisions (BODs) and functions may provide additional guidance for use of the OPI service within their organizations and include general direction in their IRMs, Program Letters, and/or on their own websites.

  6. BOD/function OPI Coordinators and the National OPI Program Coordinator can be found at http://taxforms.web.irs.gov/mas/lpts/opi/opicontacts.aspx

  7. Users will provide feedback regarding OPI Service on Form 14162, OPI Service Feedback (http://core.publish.no.irs.gov/forms/internal/pdf/f14162--2017-07-00.pdf). Follow the instructions on the form - one encounter per feedback form.

  8. Feedback will be addressed within three (3) business days.

Timely Invoice Payment for OPI Service

  1. OPI service is billed monthly. To ensure timely processing and payment, invoice, validation and receipt and acceptance of the invoice by the BOD/function on the required procurement systems is necessary.

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

Spanish Web and Other Language Site Content Publishing Process

  1. The Spanish and other language websites contain information in Spanish, Chinese, Korean, Vietnamese and Russian that can be viewed online or downloaded, providing meaningful access to products and services for LEP taxpayers.

  2. LPTS owns both the Spanish and other language sites. LPTS is responsible for managing a portion of the non-English language content in the Spanish Web Site and all the content of the other language sites. It manages and supports requests for translation and posting of content, but does not create content.

  3. ) BODs and LPTS will be responsible for identifying new content for translation and/or improving existing foreign language content. In some instances, the LPTS Spanish and/or other language site managers will suggest to BODs content that should be made available to the LEP taxpayers on these websites.

Strategic Planning

  1. The principles for managing content on the Spanish website and the other language websites correspond to those in the W&I Internet Content Publishing Process (IRM 11.55.2.13).

Content Requirements

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

  2. Content posted on the Spanish website and the other language sites must also exist in English on https://www.IRS.gov or published tax materials.

Content Management

  1. This section presents the responsibilities for content management of the non-English language IRS.gov websites managed by LPTS.

LPTS Spanish Web Site Content Manager
  1. The LPTS Spanish Website Content Manager will monitor to ensure translation and quality review standards are met.

  2. The LPTS Spanish Website Content Manager will act as the Spanish internet Content Publishing Process Coordinator in accordance with the W&I Internet Support Section (see IRM 11.55.2.13).

  3. The LPTS Spanish Website Content Manager will identify any potential issues, conflicts, or other problems related to posting. Should concerns be identified, the LPTS Spanish Website Content Manager will prepare a description of the problem and transmit it to the affected content owner(s). Every effort will be made to work with the content owner to resolve issues.

LPTS Other Language Sites Content Manager
  1. The LPTS other language sites’ Content Manager will monitor to ensure translation and quality review standards are met.

  2. The LPTS other language sites’ Content Manager will act as the other language sites Content Publishing Process Coordinator in accordance with the W&I Internet Support Section (see IRM 11.55.2.13).

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

Transmitting Content Submission Packages to LPTS

  1. If a BOD has English website pages that are also available in non-English languages, they must inform LPTS (linguistic.services@irs.gov) when changes are made to content, or content is "unpublished" so that the same action is taken on the multilingual websites.

  2. To submit content to IRS.gov/Spanish and/or the other language sites, content owners should:

    1. Submit the completed Form 14078, "Request for Translation" (http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=14078&items=*), accompanied by a copy of the original English source document with the marked-up updates made to ensure efficient and accurate processing, to the linguistic.services@irs.gov (*Linguistic Services) mailbox

    2. Identify 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 unpublish" 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 landing pages are made, content owners should:

    1. Submit the completed Form 14078 (http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=14078&items=*), "Request for Translation," 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 unpublish" 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 Chinese, Korean, Vietnamese, and/or Russian.

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

  6. LPTS will inform requestor when translation is complete and forward translated material to Spanish Website Content Manager or other language sites Content Manager, as appropriate.

  7. The Spanish Website Content Manager or other language sites’ 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 website. Upon completion, website content managers will inform the requestor.

  8. BODs should verify that 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 Spanish and other language website content managers should verify that 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.

Posting Content to the Spanish Website and Other Language Sites

  1. Spanish and other language sites’ content will be posted on a first-come, first-served basis.

  2. The following exceptions apply:

    • Time sensitive information related to the current filing season

    • Time sensitive information related to service outages

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

  3. Upon posting of new content, the content provider will be given a URL to access the information.

Maintaining the Spanish Website and other language sites

  1. LPTS will follow the W&I Web Certification process as instructed by the assigned process manager to ensure accuracy of the content on the Spanish website and other language sites unless noted otherwise.

  2. All BODs and content owners are responsible for certifying ownership and accuracy of their internet content to include any translated content posted on the Spanish and other language sites through these processes.

  3. The Online Services (OLS) content managers are responsible for maintaining the infrastructure of the Spanish and other language sites. This includes:

    • Content organization

    • Navigation

    • Look and feel.