Note:

If Spanish language correspondence is received or the taxpayer marks the "Spanish" box in Section C of the Form 14039, a reply must be issued using the Spanish version of the appropriate C letter, if one is available, even if the LEP indicator and/or MFR Code do not indicate Spanish as the taxpayer’s language. See IRM 25.23.4.18.2, Requests for Additional Information (Telephone and/or Written), if translation services are needed. If providing a response in Spanish that includes an open paragraph, translation of the open paragraph must be included as a CII case note or in a document attached to the case. When translation of a required special paragraph exceeds the number of characters allowed, a floating paragraph (*) may be used immediately following the open paragraph to separate the special paragraph into two parts to ensure the taxpayer received all relevant information.