The Ohio State College of Law helped close to 400 people prepare their tax returns in 1998 and expect to help more in 1999.The Volunteer Income Tax Assistance Program will help with tax forms and answer questions every Monday and Tuesday from 5 p.m. to 9 p.m. until April 13 at the OSU College of Law building, 55 W. 12th Ave.Eric Sommers, a third-year law student and one of 25 volunteers, said in 1998 the program offered help only one day each week.”It was very unfortunate last year that we had to turn some people away,” Sommers said. “This year we have more volunteers and it allows us to do between 10 and 20 returns each night.” The 25 volunteers are law students from OSU and Capital University.Jennifer Miller, a second-year law student at OSU, said the program is worthwhile.”Everyone needs help with their taxes,” she said. “We also get a chance to practice doing returns.”Sommers said the volunteers can only help prepare returns.”We cannot give tax advice,” he said. “We are not attorneys.” The program is intended to help needy individuals such as the elderly, the disabled and people who don’t speak English, Sommers said.”We don’t discourage anyone from coming in for help, but generally they need to earn less than $30,000 during the year,” Sommers said.Although the April 15 tax deadline is drawing closer, some OSU students are not worried.Kevin Borwick, a senior majoring in consumer affairs, said he usually waits until the last minute to file taxes.”I usually forget about it until the last week,” he said. “If I owe money I’m not in a hurry to pay the IRS.”Shawntera Hardy, a junior in the college of human ecology, said she usually files taxes over the phone.”It only takes about 10 minutes to file taxes on the phone,” she said. Sommers said it is common for people to put off filing their taxes.”We encourage people to come early instead of waiting until the last week because we don’t want to turn people away,” he said. People interested in getting help with their tax returns should bring the 1999 tax package that they received in the mail, their W-2 wage statements and their tax return from last year. Non-U.S. citizens should also bring their 1042 statements and visa information.