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		| Tax Topic #904 | 2008 Tax Year | Topic 904 - Tax Assistance For Residents of Puerto RicoThe Internal Revenue Service sponsors the Volunteer Income Tax Assistance
                     Program (VITA) and offers free help to taxpayers in several of its offices
                     in convenient community locations. The Volunteer Income Tax Assistance Program
                     or VITA is a program in which the IRS trains volunteers to assist taxpayers
                     in community locations to provide free basic income tax return preparation.
                   The IRS offers assistance through a toll-free telephone number. For assistance
                     you may call 800–829–1040. When you call, you may
                     ask questions to help you prepare your return, or ask about a notice you may
                     have received.
                   In certain areas, the IRS has local offices you may visit to receive assistance. The IRS also sponsors the Community Outreach Tax Education Program which
                     offers tax seminars to assist taxpayers in preparing their tax return. The
                     seminars may cover a variety of topics tailored to the need of your group
                     or organization. Call an IRS office close to you for more information about
                     these services.
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