Under the project, which was created as part of the IRS Restructuring and Reform Act of 1998, the IRS provides funding to programs that offer tax education and representation to low-income individuals.
Most low-income individuals cannot do their own taxes. 
mnli hypothesis: Most low-income individuals cannot do their own taxes.  premise: Under the project, which was created as part of the IRS Restructuring and Reform Act of 1998, the IRS provides funding to programs that offer tax education and representation to low-income individuals.