"Massachusetts likes to keep you married, the student remarked to the man whose tax forms she examined. "Unless a judge gives you an official separation, you are still married under Massachusetts law." H&R Block it isn't, but in a small room in the basement of Memorial Hall every Wednesday afternoon, a group of Law School students have offered free help to people with tax problems for the last eight weeks.

As members of the IRS's Volunteer Income Tax Assistance (VITA) program, in its eighth year at the Law School, over 100 law students have held court for several thousand low-income tax-payers at four Cambridge sites the last two months.

The Joint is Jumping

As the April 15 deadline for tax returns approached, the Memorial Hall site was jumping on Wednesday. "Over a half an hour," muttered one woman as she stormed out. But despite the lunch hour lines, over 30 people received tax advice Wednesday, and most were pleased with the free assistance.

"I think it's terrific," said Philip K. Thayer, a student at the Graduate School of Education. "I did most of [my returns] myself, but I went to VITA to make sure I didn't overlook anything, especially exemptions."

Others are less prepared, however, "A few folks will come in here and give us a pile of papers and their W-2 forms, and ask us to fill them out," said second-year law student Samuel C. Sichko, director of the Harvard VITA program.

Reaching Out

Organized by the IRS in 1969, VITA provides free, confidential tax assistance to the poor. "Anyone above $15,000 to $18,000 can afford to hire someone to do it themselves," said Sichko. "The program's goal is specifically low-income individuals, and that is further defined as elderly, handicapped, and non-English speaking people," added IRS Public Information official Thomas Allen.

In the basement of Memorial Hall Wednesday few problems went over the law students' heads. Spending an average of half an hour with each person's case, they talked loudly, asking for information and dispensing advice. Those seeking help talked in hushed tones, somewhat shy to discuss their finances with young strangers. "Some people are a little bit embarassed," Sichko admitted, but added. "That's a very small occurrence."

Top-Notch

"It's one of the best I have," said Allen of the Harvard VITA. "They're very productive, very well organized." Of the 9000 returns completed at five college VITA branches in the Boston area. Sichko said that the Law School did 3500 last year.

Sichko believes law students are particularly adept at handling the IRS's Byzantine forms. "Tax deals with a lot of legal interpretation," he said. "Law students are used to rationalizing," Allen agreed, saying that "all [Harvard Law students] need is a familiarization with the new returns."

Much of the intensive 30-hour training which most volunteers go through is waived for Harvard students, he added.

One problem with volunteer tax advisors, Allen said, is that "some people get carried away with what they think they can do." The IRS purposely limits what they teach the volunteers, and encourages them to refer complicated problems to the IRS's main Boston office.