Operationalizing Language Access Rights for Limited English Proficient Taxpayers
21 Pages Posted: 2 Nov 2020
Date Written: October 29, 2020
Taxpayers with limited English proficiency (LEP) face inherent barriers to exercising important rights under the tax laws. This Essay, prepared for the Temple Law Review's Symposium, Taxpayer Rights in the United States: All the Angles, explains the legal obligations that the Internal Revenue Service (IRS) has for making the tax system accessible to LEP taxpayers. While the IRS has
developed comprehensive written policies for language access, it still faces challenges in operationalizing these rights for LEP taxpayers.
Keywords: Language Access, Immigrant Rights, Taxpayer Rights
JEL Classification: K34
Suggested Citation: Suggested Citation