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F the Tax Counseling for the Elderly Program. Other considerations in the selection process include the availability of funds, which are appropriated by Congress, and taxpayer needs as determined by the IRS. Hours How is the Cooperative Agreement awarded? Street Actual assistance to taxpayers under the program is con centrated within the January 1 to April 15 filing period. The planning and administration of the program can be ex pected to require nearly the entire fiscal year. Cooperati.

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