CHAPTER 8: VITA/TCE Program Policies

Currently, recipients of federal financial assistance from the Department of the Treasury must adhere to legal requirements ensuring entities receiving federal financial assistance from the treasury do not deny benefits or services, or otherwise discriminate based on race, color, national origin, disability, and age, or based on sex in educational programs and activities. To carry out its enforcement responsibilities, the department must obtain a signed assurance of compliance, and collect and review information from recipients to determine their adherence with applicable requirements before and after providing financial assistance (see 31 CFR 22.5, 22.6 and 28 CFR 42.406).

In accordance with the Title VI regulations (see 31 CFR 22), the Department of the Treasury is authorized to request data from its recipients. Those applying to receive financial assistance from the Department of the Treasury will request recipients to submit a Title VI narrative describing their compliance status at the time of the application for assistance. The department will also request recipients to submit data during post-award compliance reviews. Please note: Treasury will make available sample policies and procedures to assist recipients in completing these requests for data and will provide technical assistance directly to recipients as needed.

The purpose of the information collection is to advise recipients of their civil rights obligation, obtain an assurance of compliance from each recipient, and collect pertinent civil rights information to determine if the recipient has adequate policies and procedures in place to achieve adherence, and to determine if any, further action may be needed (technical assistance, training, compliance review, etc.) to ensure the recipient is in compliance and will carry out its programs and activities in a nondiscriminatory manner. Treasury will also collect civil rights related information from all primary recipients of federal financial assistance from the department. Primary recipients are non-federal entities that receive federal financial assistance in the form of a grant, cooperative agreement, or other type of financial assistance directly from the department and not through another recipient or “pass-through” entity. Please note: This information collection does not apply to sub-recipients, federal contractors (unless the contract includes the provision of financial assistance), nor the ultimate beneficiaries of services, financial aid, or other benefits from the department.

68 CHAPTER 8: VITA/TCE Program Policies

Many recipients already collect information, including race and national origin data, or the beneficiaries that receive tax preparation assistance. Recipients will also be required to provide information with their application for federal financial assistance. Treasury anticipates data, records, or files used to respond to information collections are already maintained in electronic format by the recipient. Therefore, providing information electronically will further minimize administrative burden. Treasury will also allow recipients to scan and submit documents not already maintained electronically. If the recipient is unable to submit their information electronically, alternative arrangements will be made to submit responses in hard copy.

Recipients can submit comments to the Office of Civil Rights and Compliance (OCRC) concerning data collection for civil rights compliance and enforcement purposes under Title VI of the Civil Rights Act, and similar statutes applicable to federal financial assistance, by emailing civil.rights.division@irs.gov .

How to Make a Civil Rights Complaint

If a taxpayer believes discrimination occurred based on race, color, national origin (including LEP), disability, sex (in education programs or activities), age or reprisal, they can file a complaint. Send written complaints to:

Internal Revenue Service Civil Rights Unit 1111 Constitution Avenue, NW, Room 2413 Washington, DC 20224

For all inquiries concerning taxpayer civil rights, contact IRS at the address referenced above or email civil. rights.division@irs.gov