A woman in her 60s whose only income is Social Security disability and who lives below the federal poverty line requested help from Philadelphia Legal Assistance because she had recently received notices from the city of Philadelphia's Department of Revenue. The city is trying to collect $200 of city income tax from 1990—yes, 1990!—on top of which she is being charged nearly $1,000 in penalties and close to $600 in interest. More about the city's tax penalties and interest later.