Part 22. Taxpayer Education and Assistance

Chapter 31. Multilingual Initiatives

Section 1. IRS Language Services

22.31.1 IRS Language Services

Manual Transmittal

June 20, 2023

Purpose

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

Material Changes

(1) IRM 22.31.1.1.4 (2), Program Reports, deleted description of Customer Base Report (CBR) components because a more detailed discussion of the CBR is provided in IRM 22.31.1.3.1, The Customer Base Report (CBR).

(2) IRM 22.31.1.1.5.1, Defined Terms, updated non-vital document example to give a more specific example.

(3) IRM 22.31.1.1.5.2, Acronyms, added TXO (Taxpayer Experience Office) and MEC (Multilingual Executive Council), to reflect addition of TXO and MEC to IRM 22.31.1.2.1 (3), Language Services Executive Advisory Council (LSEAC).

(4) IRM 22.31.1.1.6, Related Resources, added Form 13779, Vital Document Determination Form (Four-Factor Analysis), to Decision Tools to provide documentation for the decision to translate a document.

(5) IRM 22.31.1.2 (5), Limited English Proficiency (LEP) Strategic Process, changed paragraph to explain that the Multilingual and Agency Services (MAS) Branch works directly with the Taxpayer Experience Office (TXO) to interact with the various business operating divisions (BODs).

(6) IRM 22.31.1.2.1 (1), The Language Services Executive Advisory Council (LSEAC) Strategic Process Responsibilities, reworded the makeup and functionality to reflect the addition of new organizations, TXO and MEC, in the oversight of the Language Services Program.

(7) IRM 22.31.1.2.1 (3), Language Services Executive Advisory Council (LSEAC) Strategic Process Responsibilities, updated list of Council members to include Taxpayer Experience Office (TXO), updated Appeals to be Independent Office of Appeals, updated Criminal Investigations to be Criminal Investigation; removed Facilities Management and Security Services (FMSS) to reflect the current membership and Taxpayer First Act office as that office no longer exists.

(8) IRM 22.31.1.3 (3), Limited English Proficient Needs Analysis, corrected phrasing to indicate that the Customer Base Report (CBR) shows results of other activities such as surveys, focus groups, and studies.

(9) IRM 22.31.1.3.1, The Customer Base Report (CBR), added subsection to describe the purpose and uses of this crucial report.

(10) IRM 22.31.1.4 (3)(a), Providing Language Assistance, added transcription to the example to identify a recent type of request being received.

(11) IRM 22.31.1.4 (4), Providing Language Assistance, added reference to the four-factor analysis to align with Form 13779, Vital Document Determination Form (Four-Factor Analysis).

(12) IRM 22.31.1.4 (5) and (6), Providing Language Assistance, reworded (5) to reflect plain English requirements, combined (5) and (6) for brevity, and included a cross-reference to the Customer Base Report (CBR) discussed in IRM 22.31.1.3.1, The Customer Base Report (CBR).

(13) IRM 22.31.1.4.1 (1), Language Assistance, deleted to avoid possible confusion about limitations on languages available for translation.

(14) IRM 22.31.1.4.1 (2), and (3) Language Assistance, sentences shortened to reflect plain English requirements

(15) IRM 22.31.1.4.2, Language Standards, qualified the Korean translation assessment to say “written” [language] to distinguish it from “spoken”.

(16) IRM 22.31.1.5 (2), Standard Translation Process, deleted “internal purposes” because internal documents are outside the scope of this IRM.

(17) IRM 22.31.1.5 (2), Standard Translation Process (STP), deleted the note because Large Business and International (LB&I) is no longer exempt from the STP.

(18) IRM 22.31.1.5.1 (1)(a), Identifying the Document For Translation, deleted the phrase "from non-English languages into English" because this process is to determine, through the 4-factor analysis, whether English documents meet the criteria to be translated into other languages.

(19) IRM 22.31.1.5.1 (1), Identifying the Document For Translation, added reference to Form 13779 as a way to document translation determinations.

(20) IRM 22.31.1.5.1 (1)(a), Identifying the Document For Translation, deleted the word “certain” because there are now fewer restrictions on the languages translated to/from.

(21) IRM 22.31.1.5.1.1, Requesting Translations of Non-Vital Documents, deleted list of languages because a more comprehensive list is in Exhibit 22.31.1-1.

(22) IRM 22.31.1.5.1.1 (2), Requesting Translations of Non-Vital Documents, deleted “proofreading” because that service is minor in the Language Services Program.

(23) IRM 22.31.1.5.1.1 (2) d, Requesting Translations of Non-Vital Documents, deleted “translations by taxpayers” because taxpayer translations are not reviewed.

(24) IRM 22.31.1.5.1.1 (3), Requesting Translations of Non-Vital Documents, deleted “proofreading” because that service is minor in the Language Services Program.

(25) IRM 22.31.1.5.2 (1), Determining the Candidacy of a Document for Translation, deleted “approved languages” because translation can be performed in any language.

(26) IRM 22.31.1.5.4, Processing a Translation Candidate, added citation to Form 13779, Vital Document Determination Form (Four-Factor Analysis), to assist in translation decision.

(27) IRM 22.31.1.5.4.1 (2), Categorizing Documents, reworded to clarify what the document categories are and to add “Taxpayer specific audit case file documents” to non-vital document definition to ensure this document type is addressed.

(28) IRM 22.31.1.5.4.4 (4) (first example), Translating Non-Vital Documents, specified that the requested language is Traditional Chinese as the appropriate language reference.

(29) IRM 22.31.1.5.4.4 (5), Translating Non-Vital Documents, deleted sentence about possible misconceptions to simplify the content.

(30) IRM 22.31.1.5.4.4 (5) (example), Translating Non-Vital Documents, replaced “Mandarin” with “Traditional” to use the appropriate nomenclature for the Chinese language.

(31) IRM 22.31.1.5.4.5 (7) (table), Performing Quality Review of Translated Non-Vital Documents, “securely” added to requirement to send material to the linguistic services mailbox to ensure any sensitive but unclassified (SBU) or personally identifiable information (PII) is secure.

(32) IRM 22.31.1.5.4.5 (8) (example), Performing Quality Review of Translated Non-Vital Documents, deleted references to Puerto Rican Spanish because that language is being phased out of the types of translations performed.

(33) IRM 22.31.1.5.4.5.1 (1) and (2), Requesting Delivery Dates of Non-Vital Documents that Undergo Quality Review, combined paragraphs (1) and (2) for brevity.

(34) IRM 22.31.1.5.4.6, Proofreading of Non-Vital Documents, removed table describing types of proofreading as the descriptions it contained were no longer necessary.

(35) IRM 22.31.1.5.4.6 (2), Proofreading of Non-Vital Documents, deleted as proofreading is not currently performed in this manner.

(36) IRM 22.31.1.5.4.7 (3), Maintaining Translated and Reviewed Documents, deleted (3) because the document owners, not LPTS are responsible for the task it describes.

(37) IRM 22.31.1.6 (2), Over-the-Phone Interpreter (OPI) Service, rephrased the sentence to indicate that volunteer services can also access OPI.

(38) IRM 22.31.1.7 (3), Multilingual Web Page Content Publishing, updated text to more clearly describe LPTS’s role in web content management.

(39) IRM 22.31.1.7.1, Strategic Planning, corrected IRM citation to reference IRM 11.55.2.13.2, Role of Content Owners and Content Providers, which provides the broad authority under which LPTS performs web management.

(40) IRM 22.31.1.7.3.1, Linguistic Policy, Tools, and Services (LPTS) Multilingual Web Page Management, modified title to reflect that the Web Content Manager position no longer exists and removed all references to Web Content Manager throughout.

(41) IRM 22.31.1.7.3.1 (2), Linguistic Policy, Tools, and Services (LPTS) Multilingual Web Page Content Manager, removed section as it describes the role of the Multilingual Web Content Manager, a position that no longer exists.

(42) IRM 22.31.1.7.3.1 (3), Linguistic Policy, Tools, and Services (LPTS) Multilingual Web Page Content Manager, included reference to new web posting policies Office of Online Services (OLS) is considering and may enact in the future.

(43) IRM 22.31.1.7.4 (1), Transmitting Content Submission Packages to the Linguistic Policy, Tools, and Services (LPTS) Section, specified supporting documents required to be submitted with translation request Form 14078.

(44) IRM 22.31.1.7.4 (6), Transmitting Content Submission Packages to the Linguistic Policy, Tools, and Services (LPTS) Section, updated text to more accurately reflect current procedures in the absence of the Content Manager position.

(45) IRM 22.31.1.7.4 (7), Transmitting Content Submission Packages to the Linguistic Policy, Tools, and Services (LPTS) Section, combined with section (6) for brevity.

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

  • Restructured some sentences to conform to Plain Language requirements

  • Updated pronoun usage to reflect gender neutrality

  • Corrected broken links, both internal and external

  • Added hypen to Limited English (Limited-English) to be consistent with other program documentation

  • Changed Over the Phone to Over-the-Phone to be consistent with other program documentation

Effect on Other Documents

IRM 22.31.1, IRS Language Services, dated June 15, 2022 is superseded.

Audience

All IRS employees

Effective Date

(06-20-2023)

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 belongs to 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 (EO) 13166, Improving Access to Services for Persons with Limited-English Proficiency (LEP), and complying with Department of Justice Limited-English Proficiency LEP Guidance 67 FR 41455-41472 and Department of Treasury LEP Guidance 70 FR 6067.

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

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

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

22.31.1.1.2 (06-20-2023)

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

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

  4. Policy Statement 22-3 affirms IRS commitment to help non-English speaking taxpayers understand their tax obligations as follows:

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

22.31.1.1.3 (06-20-2023)

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) 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) (IRM 22.31.1.3.1) presents research findings from key assessment areas.

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 (06-20-2023)
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 frequently encountered LEP language groups of documents considered vital. Per the LEP guidance mentioned above, IRS defines documents vital for translation as those that:

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

    • Are required by law; and

    • Have 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 (not case-specific)

    • Computer Paragraph (CP) notices that are vital

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

    Note:

    All tax products originated by the Tax Forms and Publications (TF&P) Division are vital documents.

    		 Vital documents 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 are categorized as non-vital. Non-vital documents include, for example, the Earned Income Tax Credit Awareness Day poster for local use, or case-related documents (case specific).

22.31.1.1.5.2 (06-20-2023)
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)
    MEC Multilingual Executive Council
    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
    TCE Tax Counseling for the Elderly
    TF&P Tax Forms and Publications (Division)
    TFA Taxpayer First Act
    TXO Taxpayer Experience Office
    URL Uniform Resource Locator
    VITA Volunteer Income Tax Assistance
    W&I Wage and Investment (Division)

22.31.1.1.6 (06-20-2023)

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://irsgov.sharepoint.com/sites/taxforms/SitePages/Multilingual-%26-Agency-Services.aspx or at your Business Operating Division (BOD) Intranet site
    Published documents

    • Publication 850 (EN/SP), English-Spanish Glossary of Tax Words and Phrases (Spanish Version)

    • Publication 850 (CN-S), English-Chinese (Simplified) Glossary of Words and Phrases

    • Publication 850 (CN-T), English-Chinese (Traditional) Glossary of Words and Phrases

    • Publication 850 (EN/VN), English-Vietnamese Glossary of Words and Phrases

    • English-Korean Glossary of Words and Phrases

    • Publication 850 (EN/RU), English-Russian Glossary of Words and Phrases

    • Document 12714, The Spanish Writing Style Guide, 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 Tools

    • There is a set of steps to determine document categorization (vital vs. non-vital) (IRM 22.31.1.5.4.1, Categorizing Documents). Form 13779, Vital Document Determination Form (Four-Factor Analysis), provides the considerations when deciding to translate a document

22.31.1.2 (06-20-2023)

Limited-English Proficiency (LEP) Strategic Process

  1. The LEP Strategic Process sets the methodology for development of the Service-wide LEP Strategy. This 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 Business Operating Divisions (BODs) and/or functions.

  5. The Multilingual and Agency Services (MAS) Branch works with the Taxpayer Experience Office (TXO) 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 (06-20-2023)

Language Services Executive Advisory Council (LSEAC) Strategic Process Responsibilities

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

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

    2. Mitigating risks elevated by Business Operating Divisions (BODs)

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

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

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

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

    • Chief Counsel (CC)

    • Criminal Investigation (CI)

    • Communications and Liaison (C&L)

    • Equity, Diversity, and Inclusion (EDI)

    • Human Capital Office (HCO)

    • Independent Office of Appeals (AP)

    • Information Technology (IT)

    • Large Business and International (LBI)

    • Online Services (OLS)

    • Research, Applied Analytics, and Statistics (RAAS)

    • Return Preparer Office

    • Small Business/Self Employed (SB/SE)

    • Tax Exempt and Government Entities (TEGE)

    • Taxpayer Advocate Service (TAS)

    • Taxpayer Experience Office (TXO)

    • Wage and Investment (W&I)

  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 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 presents results from activities such as surveys, focus groups, and studies including tax practitioners.

22.31.1.3.1 (06-20-2023)

The Customer Base Report (CBR)

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

  2. The CBR components are the:

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

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

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

  3. The findings of the CBR are used to:

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

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

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

22.31.1.4 (06-20-2023)

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, and the transcription of audio and video files into text summaries

    2. Oral

      Example:

      Interpreting

    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 (also known as the four-factor analysis):

    • 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

    • Resource availability to provide language assistance

  5. The IRS requires identification, interpretation (of spoken interactions) and/or translation (for written materials) of tax-related items vital to Limited-English Proficient (LEP) taxpayers who speak frequently-encountered languages. It results in evaluation and reassessment of the language assistance program in the Customer Base Report (CBR), produced every three to five years to ensure compliance (IRM 22.31.1.3).

22.31.1.4.1 (06-20-2023)

Language Assistance

  1. The following actions are taken for frequently encountered languages:

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

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

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

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

    3. Documents 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 (06-20-2023)

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 terminology for Simplified Chinese is Publication 850 (CN-S), English-Chinese (Simplified) Glossary of Words and Phrases.
    Korean Hagul is the standard written language for translation. 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 Publication 850 in the applicable language pair, the dialect, and dictionary standards provided. OPI is available to most Business Operating Divisions (BODs). For more information, see IRM 22.31.1.6, Over-the-Phone Interpreter (OPI) Service.

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

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

22.31.1.5 (06-20-2023)

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 the general public or taxpayer-specific.

  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 (06-20-2023)

Identifying the Document For Translation

  1. Form 13779, Vital Document Determination Form (Four-Factor Analysis), is a tool for documenting the decision to translate a document. The translation process begins by:

    1. Requesting translations from English into non-English languages

    2. Determining a document is for public use

    3. Defining the language for translation

    4. Determining the document originator or document owner

22.31.1.5.1.1 (06-20-2023)
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 perform these (Exhibit 22.31.1-1, Languages Provided by LPTS Contractors).

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

    1. Writing a summary translation of a source document

    2. Reading documents aloud while the requestor takes notes

    3. Reading documents to pinpoint vital information

    4. Reviewing translations by another source for accuracy and completeness

  3. Translation/quality review 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 document translation. 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 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 (06-20-2023)

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.

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

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

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

  3. To be a candidate for translation, a document must be:

    • Important to Limited-English Proficient (LEP) taxpayers

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

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

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 information is already translated and 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 requested.

    • 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 (IRM 22.31.1.5.3, Evaluating the Organizational Impact of Translation).

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. Considerations to determine impacts include:

    • Availability of and need for more bilingual staff

    • Changes needed to computer systems

    • Estimated staffing costs

    • External dependencies that might also be impacted

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

    • Potential increases in workload

    • Potential labor relations issues

    • Potential problems, issues, and risks

    • Potential procedural changes required if the document is translated

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

    • Solutions necessary to resolve problems, issues and risks

    • Training needs

    • Use of the document in business processes

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

22.31.1.5.4 (06-20-2023)

Processing a Translation Candidate

  1. If you meet all the previous criteria, your document is considered viable for translation (refer to Form 13779, Vital Document Determination Form (Four-Factor Analysis)).

  2. Use Form 13779 to evaluate whether you meet the criteria to request the translation of your document.

22.31.1.5.4.1 (06-20-2023)
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 steps to determine whether a document is vital or non-vital are:

    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, taxpayer specific audit case file documents, 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 branches within Tax Forms and Publications (TF&P).

22.31.1.5.4.4 (06-20-2023)
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 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 referred to LPTS for translation through the "Specialist Referral System" (SRS) (https://srs.web.irs.gov/) The 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 their brochure in Spanish and traditional Chinese to Limited-English Proficient (LEP) taxpayers. Since the document owner will need publishing services for these publications, they submit a completed Form 14078 to linguistic.services@irs.gov (*Linguistic Services), and simultaneously to the PSR system, in which they will indicate that the document needs to be translated in Spanish and traditional Chinese. When they submit the PSR, the request is 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. They request the translation of this text by sending an e-mail to *Linguistic Services. They attach 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. They access the Specialist Referral System (SRS) and complete the request based on the online prompts. Once they submit the request, they send an e-mail to *Linguistic Services and attach the documents that need translation, as well as a completed Form 14078.

  5. Form 14078 must be completed as completely and accurately as possible as per the owner’s needs (Items 1 through 8, requestor’s, and content owner’s information).

    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 Chinese. They ensure the box titled “Chinese-T” (Traditional Chinese) in Item 7 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.

  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 (06-20-2023)
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 The Linguistic Policy, Tools, and Services (LPTS) Section receives a request to translate a brochure. 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 their 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 securely 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 is to be posted on IRS.gov. They will submit a Publishing Service Request (PSR), attach a completed Form 14078, Request for Translation and/or Quality Review Services, the English-language publication, and the translation. When they submit the PSR, the request is routed to LPTS for quality review.

     

    Example:

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

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

    Example:

    An analyst in SB/SE translates 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 they complete Form 14078, they need to ensure that the box titled "Spanish" in Item 7 is checked.

22.31.1.5.4.5.1 (06-20-2023)
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 of at least 14 days in item 3 of Form 14078, Request for Translation and/or Quality Review Services.

  2. 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.

  3. 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 customers.

  4. 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 (06-20-2023)
Proofreading of Non-Vital Documents

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

  2. 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, the typeset document, and the original translated or reviewed document must be attached to the e-mail.

22.31.1.5.4.7 (06-20-2023)
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.

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 (06-20-2023)

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 or a user in a volunteer site (such as Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE)) and a Limited-English Proficient taxpayer. The OPI Service allows users 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://irssource.web.irs.gov/Lists/FormsAndPublications/DispItemForm.aspx?ID=5, OPI Contact List.

  7. Users provide feedback about OPI Service on Form 14162, OPI Service Feedback. Follow the instructions on the form - one encounter per feedback form. Feedback is 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) are responsible for proper funding and payment in accordance with procurement guidelines.

22.31.1.7 (06-20-2023)

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 but does not create content. LPTS manages and supports the translation of original English content (known as "parent pages") and the posting of the translated content on the pages it manages (known as "children"). The Communications & Liaison Division (C&L) creates original content in Spanish, which it manages separately and independently of LPTS.

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

  5. Online Services (OLS) is responsible for publishing online content. LPTS forwards translated material to OLS via the Content Management Request System (CMRS) for posting/publication.

22.31.1.7.1 (06-20-2023)

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 (06-20-2023)
Linguistic Policy, Tools, and Services (LPTS) Multilingual Web Page Management

  1. The Linguistic Policy, Tools, and Services (LPTS) Section will ensure translation and quality review standards are met on the multilingual pages it manages.

  2. LPTS analysts will identify any potential issues, conflicts, or other problems related to posting. Should concerns be identified, the analyst 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.

  3. Though OLS may enact procedures to notify LPTS of changes to parent content directly, content owners should make every effort to notify LPTS about redesigns, edits, changes or obsoleting of content.

22.31.1.7.4 (06-20-2023)

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, or OLS must on their behalf, 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 for translation and posting to the multilingual web pages, content owners should:

    1. Submit Form 14078, Request for Translation and/or Quality Review Services along with all required supporting documents to the *Linguistic Services mailbox at linguistic.services@irs.gov.

      Supporting documents include:

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

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

    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, Request for Translation and/or Quality Review Services, to the linguistic.services@irs.gov (*Linguistic Services) mailbox.

    2. Provide information in the form of a markup document showing 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 were 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 will be informed of the expected completion dates for translation and uploading and posting the new web files.

  6. LPTS will forward translated material to Online Services (OLS) via the Content Management Request System (CMRS) for posting. Upon completion, LPTS staff will inform the requestor.

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

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

22.31.1.7.5 (06-16-2022)

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 will be informed that the page has been published.

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
Danish
Dari
Dutch
Edo
Estonian
Ewe
Farsi (Eastern)
Farsi (Western)
Fijian
Filipino
Finnish
Fioti
French
Fuzhou
Georgian
German
Greek
Guarani
Gujarati
Guyanese
Haitian Creole
Hakka Chin
Hausa
Hawaiian
Hebrew
Hindi
Hmong
Hungarian
Icelandic
Igbo
Ilocano
Irish
Italian
Japanese
Kazakh
Khmer
Kikongo
Kinkongo
Korean
Koroboro
Kriol
Kru Bassa
Kurdish
Kutchi
Lebanese
Lingala
Laotian
Maay Maay/Mai-Mai
Macedonian
Malay
Mandarin
Marshallese
Mixtec
Navajo
Nepali
Norwegian
Ojibwa
Oromo
Paiute
Pashto
Patois
Pidgin
Polish
Portuguese
Punjabi
Romanian
Russian
Samoan
Senni
Serbian
Serbian/Bosnian/Croatian
Shanghaise
Simplified Chinese
Sindhi
Sinhalese
Slovak/Slovakian
Slovenian
Somali
Spanish
Suriname
Swahili
Swedish
Tagalog
Taiwanese
Tajik
Tamil
Tausug
Telugu
Thai
Tibetan
Togo
Traditional Chinese
Trinidad
Turkish
Twi
Ukrainian
Urdu
Uzbek
Vietnamese
Yakan
Yemeni
Yoruba
Zapotec
Zulu