1. Temple Law Review Symposium 2018-2019 Taxpayer Rights in the United States: Language Access Issues
Jennifer J. Lee
Temple University Beasley School of Law

2. In a Nutshell: Language Access
Language Access Is a Civil Rights Issue
Department of Treasury and Internal Revenue Service Guidance on Language Access
Operationalizing Language Access Rights

3. Legal Framework: Title VI
“No person in the United States shall, on the ground of race, color, or national origin, be excluded from participation in, be denied the benefits of, or be subjected to discrimination under any program or activity receiving Federal financial assistance.” 42 U.S.C. § 2000d.
Lau v. Nichols, 414 U.S. 563 (1974), defines “national origin” discrimination to include a person’s inability to speak, read, write, or understand English.

4. Legal Framework: Implementation
Executive Order (2000).
Reaffirms the obligation of federal agencies to enforce language access requirements with recipients of federal funding.
Extends the obligation of language access requirements to programs run by federal agencies themselves.
Title VI Regulations (2002).
DOJ issued regulations clarifying the language access requirements for recipients of federal funding.
Applies to programs that receive IRS funding, such as LITC or VITA.

5. Legal Framework: Four-Factor Test
The number or proportion of LEP persons in the eligible service population;
The frequency with which LEP persons come into contact with the program;
The importance of the service provided by the program; and
The resources available to the program.
Language access means providing limited English proficient (LEP) persons with meaningful access to services.

6. Legal Framework: Language Access Plans
EO Required all Federal Agencies to Create a Language Access Plan.
Effective Language Access Plans Include:
Identifying LEP persons who need language assistance
Identifying ways in which language assistance will be provided
Training staff
Providing notice to LEP persons
Monitoring and updating LEP policies
Oral interpretation services (bilingual staff, telephone interpreters)
Written language services

7. Legal Framework: Written Documents
Vital Documents are ones that are critical for accessing the agency’s program or activities.
Agencies should prioritize translating vital documents:
Documents that must be provided by law;
Complaint, consent, release or waiver forms;
Claim or application forms;
Conditions of settlement or resolution agreements;
Letters or notices pertaining to the reduction, denial, or termination of services or programs or that require a response from the LEP person;
Time-sensitive notices, including notice of hearing, or other investigation or litigation-related deadlines;
Form, written material, or notices related to individual rights or responsibilities; and
Notices regarding the availability of free language assistance services for LEP individuals.

8. Legal Framework: Holder Memos
Memo (2010). Requires federal agencies to appoint an LEP coordinator.
Memo (2011). Reaffirms commitment to the EO Requires agencies to:
Establish a Language Access Working Group headed by a LEP Coordinator.
Evaluate and/or update your current response to LEP needs.
Establish a schedule to periodically evaluate/update LEP services and policies.
Ensure that agency staff can competently identify LEP contact situations.
Notify the public of your LEP policies, plans, and procedures.
Consider hiring criteria to include the extent to which non-English language proficiency would be necessary for particular positions
For written translations, collaborate with other agencies and streamline processes for obtaining community feedback.
For agencies providing federal financial assistance, draft recipient guidance

9. Department of Treasury Guidance
LEP Guidance 70 Fed. Reg (2005). Outlines requirements for recipients of federal funding from Treasury.
Language Access Plan. Addresses services that Treasury provides directly to the public. The Office of Civil Rights and Diversity (OCRD) is responsible for guidance and oversight of each bureau’s implementation of their language access plans. OCRD will:
Coordinate efforts across bureaus to implement the LAP;
Monitor and coordinate language access activities;
Provide ongoing technical assistance;
Review complaints filed by members of the public;
Support efforts to train front line staff; and
Provide access to interagency resources.

10. IRS Guidance Policy Statement on Language Access Plan. IRM 1.2.22.1.3:
Language Access Plan. IRM (2016). Extensively addresses how IRS engages in oversight, strategic process, needs assessments, standard translation processes, telephone interpretation and design of website.
Policy Statement on Language Access Plan. IRM :
“The IRS commits to provide top quality service to each taxpayer, including those who lack a full command of the English language. The needs of these taxpayers will be included in the agency strategic plans, consistent with available resources. Language assistance may be provided, within resource constraints.”

11. IRS Guidance: Written Documents
Standard Translation Process (IRM )

12. IRS Guidance: Vital Documents
Categorizing Documents (IRM )
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
Contains technical tax information or general educational information relevant nationwide
N/A
Only contains general education or administrative information relevant to local area only

13. IRS Guidance: Phone Interpretation & Website
Over-the-Phone Interpretation (IRM ). IRS contracts with a service that has access to over 300 languages for its staff.
Websites in Other Languages (IRM ). IRS maintains 5 websites in Spanish, Vietnamese, Korean, Mandarin, and Russian.

14. Operationalizing Rights: Education
Website. IRM IRS maintains 5 websites in Spanish, Vietnamese, Korean, Mandarin, and Russian.
IRS Offices. Federally assisted or conducted sites display the poster.
IRS Notices  Adding a statement to the English version.
Over-the-Phone Interpretation. IRM IRS contracts with a service that has access to over 300 languages for its staff.

15. Operationalizing Rights: Oversight and Monitoring
Oversight (IRM ) Language Services Executive Advisory Council (LSEAC) oversees the program.
Equity, Diversion, and Inclusion, Civil Rights Division (EDI CRD) oversees recipients of federal funding.
Multilingual and Agency Services (MAS) oversees IRS’ administration of policies for LEP persons.
Monitoring (IRM ). Needs Assessment.
Demographic Assessment of LEP persons to be served.
Internal Assessment of the multilingual products.
External Assessment of the effectiveness of services.

16. Operationalizing Rights: Complaints
IRS – Operations Director, Civil Rights Division. Can mail, or complete complaint form online.
Treasury – Office of Civil Rights and Diversity. Can call (202) , fax (202) , or staff.
Department of Justice - Civil Rights Division. Can file a complaint for recipients of federal funding. You can mail in the complaint or call: (888)  (English or Spanish).
National Taxpayer Advocate. Involved in advocacy on LEP issues in the past.

17. Resources General LEP Guidance Documents: https://www.lep.gov/.
Treasury LEP Guidance:
Treasury Language Access Plan: structure/offices/Mgt/Archive/Updated%20Treasury%20LAP%202015%20co mpliant.pdf.
IRM Part 22: 001#idm
FAQs for LEPs: