The Volunteer Income Tax Assistance/Low Income Tax Clinic (VITA/LITC) program, offered through CSUN's College of Business Administration and Economics, is available from Feb. 10 through April 6 at 14 centers throughout the San Fernando Valley and Los Angeles.

Each year, more than 250 CSUN students go through an intensive training program preparing them to deal with most of the basic problems taxpayers confront.

The training sessions for students provide a thorough background in general tax law and in tax preparation return. VITA/LITC supervisors take a more advanced course that includes an update on the new tax laws and instructions on center operation.

In addition, IRS agents will serve as advisors at some VITA/LITC centers, reviewing forms before they are returned to the taxpayers.

These services are available to people who cannot afford professional tax help. Due to the large demand for tax assistance, eligibility is limited to those with a gross annual income of not more than $40,000.

Specialized services are provided for senior citizens, non-English speaking and individuals with disabilities.

VITA coordinators suggest that taxpayers gather tax forms, W-2 forms, interest, dividend, education and mortgage statements (1099-INT, 1099-DIV, 1098-E and 1098), receipts, records for deductions, a copy of last year's tax returns and any other related material to take with them to the VITA/LITC center.

Taxpayers are advised to arrive at the center early to be assured of receiving assistance that day as no appointments are allowed.

The VITA/LITC program began in 1966 with a Congressional appropriation. In 1971, CSUN was the first university to institute the VITA/LITC program. Since then, CSUN has assisted colleges across the country in establishing their own programs.

CSUN now maintains one of the largest, most successful programs in the nation. Last year, CSUN students prepared more than 16,000 state and federal tax returns, saving taxpayers approximately $675,000.

For more information about the program or VITA/LITC centers, call (818) 677-4519.

California State University, Northridge has more than 27,000 full- and part-time students and offers 48 bachelors and 39 masters degrees. Founded in 1958, it is the only four-year university in the San Fernando Valley.