Faculty & Departments

History and Growth

Program History:

The Tax Assistance Program (TAP) began operations in the early 1970s. At the outset its primary goal was to help Indiana taxpayers file for a special Indiana credit.

Because the Indiana tax returns starts by using the federal adjusted gross income amount, federal return preparation became a necessary element of the program effort. When the special Indiana credit expired, emphasis shifted to preparing the federal return and academic instruction in return preparation was added to the program. This shift resulted in academic credit and formal classes being scheduled.

Over time the program has become an important part of the educational preparation of students entering public accounting and tax practice. The TAP is one of several service-learning opportunities offered at Notre Dame and Saint Mary's.

Students involved in the TAP are enrolled at the University of Notre Dame and at Saint Mary's College. Certified public accountants from national, regional, and local firms also volunteer their time along with faculty from Notre Dame and Saint Mary's.

Since 1972 the program has grown to where today it offers domestic tax assistance in many locations around Michiana and help to international students at two campus locations. Volunteers now visit taxpayers in their homes, hospitals and other facilities in cases of elderly and disabled who are not able to come to the community centers.

We characterize the program as a triple win situation! The clients benefit by receiving free income tax preparation. Students benefit by the practical experience gained working in the program. Involved faculty members benefit by determining the effectiveness of teaching activities while working together with students on interesting and challenging projects.

Program Statistics:

Program growth is reflected in the following table of statistics. Note that the program year identifies when the program functioned. Tax returns are prepared in the year following the tax year end, which means that the program year refers to taxes for the preceding calendar year (1992 program year covers 1991 tax year):

Vivian Harrington Gray Notre Dame - Saint Mary's College
TAX ASSISTANCE PROGRAM

Domestic
International
Total TAP
Program Year
Taxpayers
Federal Forms@
State Forms%
Taxpayers
Federal Forms#
State Forms%
Taxpayers
Federal Forms
State Forms%
All Forms Filed
1992
1,025
974
996
NA
NA
NA
1,025
974
996
1,970
1993
975
812
912
NA
NA
NA
975
812
912
1,724
1994
1,163
1,015
1,028
NA
NA
NA
1,163
1,015
1,028
2,043
1995
1,069
943
1,009
NA
NA
NA
1,069
943
1,009
1,952
1996
883
768
735
NA
NA
NA
883
768
735
1,503
1997
1,079
832
1,007
NA
NA
NA
1,079
832
1,007
1,839
1998
1,108
924
1,080
NA
NA
NA
1,108
924
1,080
2,004
1999
1,544
1,362
1,324
NA
NA
NA
1,544
1,362
1,324
2,686
2000
1,489
1,344
1,311
NA
NA
NA
1,489
1,344
1,311
2,655
2001**
932
829
843
498
502
403
1,430
1,331
1,246
2,577
2002
1055
983
1,007
571
523
485
1,626
1506
1,492
2,998
2003
1,116
987
1050
658
644
486
1,774
1,631
1,536
3,167
2004
1,165
918
954
682
810
687
1,847
1,728
1,641
3,369
2005
1,099
1,079
1,027
765
729
627
1,864
1,808
1,654
3,462
2006
967
914
983
771
838
515
1,814
1,752
1,498
3,250
2007
1196
1319
1147
772
616
580
1968
1935
1727
3,662
2008
1298
1339
1144
773
643
672
2071
1982
1816
3,798
2009
1222
1330
1195
793
651
643
2015
1981
1838
3,819
2010
1272
1306
1208
772
678
650
2044
1984
1858
3,842
2011
1178
1083
1172
881
933
714
2059
2016
1886
3902
2012
1059
975
1026
944
1021
811
2003
1996
1837
3833
2013
1047
965
1010
995
795
820
2042
2189
1830
4019

** For years prior to 2001 'Domestic' contains 'International' statistics

NA - Not Available     

@ Includes forms 1040EZ, 1040A, 1040, 1040X, & others

# Includes forms 1040NR, 1040NR-EZ, 8843, W-7, & others

% Includes Indiana & other states' tax forms

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