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Community groups are seeking volunteers to provide tax assistance to older taxpayers, people with disabilities, non-English speaking and others who cannot afford professional services. This program includes the Internal Revenue Service through the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs.

The IRS provides free instruction and materials to prepare and electronically file basic tax returns. Training is held during November, December and January at various locations.

Individuals are needed to instruct classes, organize sites, do clerical work, prepare and review returns and provide publicity. Civic and fraternal organizations, educational institutions, churches and social groups are invited to participate. Assistance is provided at schools, churches, malls, libraries and community centers. Volunteers from age 16 to 80 are welcome. Last year, the Upstate New York volunteers prepared nearly 28,000 returns.

For information, contact the IRS VITA/TCE Program Coordinator by Nov. 15 at 686-4777 or e-mail at

Shea's Spotlight Committee is looking for volunteers to help with its Broadway Series of shows. Sign up for any performance time and date. You can help with champagne, raffle, concessions, player piano, the Spotlight Lounge and other needs. Very little training is needed, and volunteers get to see the show.

Call Pat Fenske at 822-6979.

For information on other activities, call the Volunteer Center of the United Way at 887-2690 or visit its web site at

Agencies and organizations looking for volunteers are invited to send e-mail requests to or write to Paula Voell, The Buffalo News, P.O. Box 100, Buffalo, N.Y. 14240.