They are offering free tax preparation assistance to low income families and individuals in hopes of making April 15 a little easier for some people through the Volunteer Income Tax Assistance/Low Income Tax Clinic (VITA/LITC) program.

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 new tax laws.

In addition, IRS agents will serve as advisors at some VITC/LITC centers, reviewing forms before they are returned to 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 $45,000.

There are 12 VITA/LITC centers operating in the San Fernando Valley and greater Los Angeles area (see list below).

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

VITA/LITC coordinators suggest that taxpayers gather tax forms, W-2 forms, interest, dividend, education and mortgage statements (1009-INT, 1099-DIV, 1098-E, 1098), receipts and 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 per year in preparation fees.

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

California State University, Northridge has more than 31,000 full- and part-time students and offers 59 bachelor's and 41 master's degrees. Founded in 1958, it is the only four-year university in the San Fernando Valley and the third largest in the 23-campus CSU system. The Western Association of Schools and Colleges recently said CSUN "stands as a model to other public urban institutions of higher education."