Operationalizing Language Access Rights for Limited English Proficient Taxpayers

21 Pages Posted: 2 Nov 2020

See all articles by Jennifer J. Lee

Jennifer J. Lee

Temple University - James E. Beasley School of Law

Date Written: October 29, 2020

Abstract

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

Lee, Jennifer Jung Wuk, Operationalizing Language Access Rights for Limited English Proficient Taxpayers (October 29, 2020). Temple Law Review, Vol. 91, No. 775, 2019, Temple University Legal Studies Research Paper Forthcoming, Available at SSRN: https://ssrn.com/abstract=3721665

Jennifer Jung Wuk Lee (Contact Author)

Temple University - James E. Beasley School of Law ( email )

1719 N. Broad Street
Philadelphia, PA 19122
United States

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