This is from a series of pages on sources of federal war spending other than
the federal income tax and strategies that war tax resisters can use to reduce
their support of the government in these areas.
The Volunteer Income Tax Assistance Program
How can volunteering in an IRS-sponsored program and
helping people file their tax returns be a useful thing for war tax resisters
to consider? When those tax returns overwhelmingly result in refunds that
take money back from the government and give it to lower-income people.
Description
The Volunteer Income Tax Assistance (or
VITA)
program enlists ordinary people like you and me to help people — typically
people with low incomes — fill out their income tax returns. The individual
sites are run by a variety of non-governmental organizations, but the program
itself is sponsored by the
IRS,
which also provides some funding.
Most of the people who get assistance with their returns from the
VITA
program qualify for refunds (for instance, in 2004, returns filed through the
program brought in $66 million in additional federal taxes, but paid out $996
million in refunds). Some of these people, in the absence of this program,
either would not file for their refunds or would not know how best to take
advantage of the credits and deductions that make the refunds possible.
In particular, millions of households in the United States that qualify for
the refundable Earned Income Tax Credit fail to apply for it either because
they do not know about the credit (or that they qualify for it) or because
they are overwhelmed by the paperwork involved.
A volunteer with the
VITA
program may, by doing so, redirect tens of thousands of dollars from the
U.S. Treasury into
the pockets of lower-income people. As one war tax resister put it: “The
harder I work the longer the Sheriff of Nottingham has to keep his hands in
the air as I pull coins from his purse.”
How Do You Volunteer?
There are far more people who need help filing their returns than there are
VITA
volunteers. You don’t have to be an income tax wizard — the
IRS
provides free training, and you can also volunteer to help in ways that don’t
directly involve tax preparation if you really don’t want to go anywhere near
a 1040.
This free training can also be useful to people who want to be tax resistance
counselors, or who just want to learn more about the
IRS-approved methods of keeping their money out of the government’s hands.
Each client brings in a different set of tax challenges, some of which would
probably be difficult for seasoned tax professionals to wrap their minds
around, but volunteers do their best to come up with complete and accurate
returns based on the information they have to work with.
Unfortunately, there doesn’t seem to be any centralized resource you can go to
in order to find out how to volunteer in your area. You may have do do some
on-line searching and keep track of volunteer postings in your neighborhood.
The IRS
may put up a partial list of sites
at this
page. You can also try calling your local
IRS
office, or the national
IRS tax
assistance number at 1-800-829-1040. Training classes typically begin around
December or January, while the actual tax return preparation and filing peaks
around March and early April.
Cooperating With the IRS
It would be natural for war tax resisters to have mixed feelings about
cooperating with the
IRS,
even when this cooperation is in service of taking money out of the hands of
the warfare state and giving it back to people. One volunteer resister wrote:
I have conflicting feelings about it. On the one hand, just about everybody I
work with is getting a refund, and the sum of my work helps take money from
the U.S. Treasury,
with the money going back to families who have had it taken from them all
year in the form of
FICA and federal income tax withholding.
On the other hand, it requires me to collaborate in the tax filing system in
an uncomfortable way. And to some extent I participate in the
IRS’s
attempt to recast itself from a bullying olympian of larceny into some sort
of social welfare agency — “look at us giving money to the poor!”
What About Helping People Cheat on Their Taxes?
It might seem like an even better idea for a resister to volunteer for the
VITA program and then
bend the rules to take even more money in refunds for clients than
the law explicitly allows.
You can certainly choose to look the other way when your clients make
unlikely claims that seem as though they might be in the service of tax
evasion. But it would not be ethical to make your clients take risks on your
behalf by getting creative with their forms on your own. For example, some
people who file returns through
VITA are applying for
citizenship or for asylum, and it is important to them that they file lawful
and honest returns so as not to jeopardize that process.
Are there Any Other Side Effects to This Program?
The Earned Income Tax Credit provides additional money to low-income people
who have a small amount of declared earned income. Because of this, some
low-income people who earn their money in the underground economy may be
motivated to try to bring their income above-ground. This could have the
effect of weakening the underground economy and thereby making more of the
economy vulnerable to taxation. By volunteering for
VITA, you are helping
people to apply for this credit.