To ease the process, the Northridge students are offering free tax preparation assistance to low-income families and individuals.

The Volunteer Income Tax Assistance (VITA) program, offered through CSUN's College of Business and Economics, is available through April 11 at 16 centers in the San Fernando Valley and other areas throughout Los Angeles. (See enclosed list.)

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

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

In addition, Internal Revenue Service agents will serve as advisors at some VITA centers, reviewing tax returns before they are returned to the taxpayers.

The VITA program is available to people who cannot afford professional tax help. Due to the large number of individuals desiring assistance, eligibility is limited to those people with a maximum gross income of $50,000.

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

VITA coordinators suggest that taxpayers gather tax forms, W-2 forms, interest and dividend statements, education and mortgage statements (1099-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 center.

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

CSUN now maintains one of the largest, most successful VITA programs in the nation. Last year, CSUN students prepared more than 6,000 state and federal tax forms, saving taxpayers approximately $675,000.

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

Cal State Northridge's College of Business and Economics is home to several nationally recognized programs where students gain valuable hands-on experience working alongside faculty members and business professionals in a variety of areas. In addition to VITA, it also operates the San Fernando Valley Economic Research Center, where students work with faculty in collecting assembling, analyzing and disseminating economic, social and demographic data pertaining to the Valley.

California State University, Northridge has more than 32,000 full- and part-time students and offers 59 bachelor's and 41 master's degrees as well as 28 education credential programs. Founded in 1958, it is the only four-year university in the San Fernando Valley and the fourth 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."