Temple Law Review Symposium 2018-2019 Taxpayer

Transcript:Temple Law Review Symposium 2018-2019 Taxpayer:
Temple Law Review Symposium 2018-2019 Taxpayer Rights in the United States: Language Access Issues Jennifer J. Lee Temple University Beasley School of Law jenniferjlee@temple.edu 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 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. Legal Framework: Implementation 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. Executive Order 13166 (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. Legal Framework: Four-Factor Test 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. Legal Framework: Language Access Plans EO 13166 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 Legal Framework: Written Documents 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.