Volunteer Income Tax Assistance Project and Low-Income Tax Clinic

North Dakota Legal Services - 030178

Abstract Number: 030178

October 2003

North Dakota Legal Services (NDLS), located in New Town, North Dakota, has implemented two tax projects to assist low-income taxpayers on the Ft. Berthold Indian Reservation and surrounding counties: a Volunteer Income Tax Assistance (VITA) site and a Low-income Taxpayer Clinic (LITC). They have worked in partnership with the IRS since 1992, operating a VITA site that provides free income tax preparation services to low-income people, individuals with disabilities, limited English proficient taxpayers, and the elderly. For the last four years, NDLS has been able to provide e-filing services with software provided by IRS. An important part of the VITA project is to help eligible filers claim the earned income tax credit and to educate taxpayers on correct filing. During the last tax season, the project helped low-income taxpayers successfully claim over $400,000 in refunds and earned income tax credits. In 2002 NDLS began receiving an IRS LITC grant which enables them to provide no cost representation to low-income taxpayers involved in controversies with the IRS. The matching grant has restrictions on both the incomes of the taxpayers served and the dollar amounts in controversy. Controversies typically include late filing of returns, tax debt issues, and resolving earned income credit and dependency issues. Federal and State Tax laws as applied to Native Americans and their lands held in trust by the Federal government are complicated. However, it is a misconception that Native Americans living on reservations do not pay taxes or file returns. NDLS staff would like to expand both of these successful tax projects, VITA and LITC, to the Turtle Mountain Reservation and the Spirit Lake Reservation in the very near future.

Contact Information:

James Fitzsimmons
North Dakota Legal Services
P.O. Box 217
345 Main Street
New Town, North Dakota 58763
Phone: (701) 627-4719
Fax: (701) 627-4122
Email

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