AUGUSTA — The Internal Revenue Service is looking for volunteers to prepare basic tax returns for low-income taxpayers, senior citizens, people with disabilities and those who have difficulty understanding the English language.

Last year, 2,000 volunteers in New England helped more than 52,000 taxpayers at 800 community locations. Increases are expected this year, IRS spokesmen said.

Tax volunteers may join one of two IRS programs:

Tax Counseling for the Elderly, in which volunteers are trained in tax issues that affect older taxpayers, such as the Credit for the Elderly and the taxability of social security benefits.

Volunteer Income Tax Assistance, in which volunteers are trained in special credits and deductions, such as the Child Care Credit and Earned Income Tax Credit, as well as deductions for medical and dental expenses.

No experience is needed, and training in basic tax preparation is provided. Trained volunteers prepare basic tax forms and answer simple questions. The TCE sites usually are located at senior centers and councils on aging, while VITA sites are generally at schools, churches, libraries and other convenient neighborhood locations.

For more information, call toll-free (800) 829-1040 or write to: Norma Morris, volunteer coordinator, IRS Taxpayer Education Office, JFK Building, P.O. Box 9112, Stop 40726, Boston, Mass. 02203.