Seventy-seven U.S. high schools have trained students to become certified tax preparers, and they have completed more than 16,000 tax returns a year for free as part of the Internal Revenue Service's Volunteer Income Tax Assistance program and its companion program, Tax Counseling for the Elderly. "We have some students who have over 100 hours of community service. They're going to school all day and doing taxes all night," said Angelo Ochoa, an income-tax accounting teacher at A.J. Moore Academy in Waco, Texas.