A tax refund ... but the client cried.

• Position: Volunteering for Low-Income Taxpayer Clinics - Brief Article

The short, neatly dressed woman was in this country for only a few months. She and several of her children had been granted asylum. English was not her native language but she could already carry on a conversation.

She was bright and ready to make the most of what our country has to offer, but eking out a living was difficult at minimum-wage jobs. With few marketable skills, the woman had earned less than $10,000 during the time she was in the United States.

For tax return preparation, she came to a volunteer program headed by CPAs and lawyers. When she learned that she would get the maximum earned income credit--almost $4,000--she broke into tears ... tears of happiness since the extra money meant a more decent life for her family's new start.

This story is just one of the thousands handled by 10 similar programs across the nation. All are separate, independent groups; some are among the 102 Low-Income Taxpayer Clinics (LITCs) partially funded by Congress under the Internal Revenue Code.

All the programs need volunteers each year. Even the few hours busy CPAs can devote can make a big difference. You might have the pleasure of helping a client like the woman described above. You could advise a client about using a Roth IRA. Little is routine. Much is challenging.

Volunteers never find the time. They make the time because they know the work is rewarding and helps their communities. It also is an important aspect of professional responsibility.

Accountants and auditors who do not regularly work with taxes are welcome. There are training programs and on-site support. The ability to speak one or more foreign languages would be very helpful.

If you do not live or work in one of the areas covered by any of the following groups (listed east to west) you can send an e-mail to ebbets16@yahoo.com saying where you would like to volunteer. If there is an LITC in your area, they will let you know how to contact...