The Bridgeport times and evening farmer., 1919-02-17
HOWTlX DODGERS
 ARE DEALT WITH
How Those Who Attempt to Evade Payment Are
 Handled.

Washington, Feb. 17.---How does Uncle Sam deal with taxdodgers? This inquiry, which was prompted by the severe penalties provided in the new revenue bill, has brought from Com missioner Daniel c. Roper a frank statements as to the Internal Revenue Bureaus attitude toward those who attempt to evade taxation.
 Any person who deliberately con- ceals tax liability, or who falsifies a return in order to reduce or evade any internal revenue tax, or who de- lIberately abets such concealment or fraud, finds arrayed against him the entire strength of this Bureau press ing for the full civil and criminal pen alties. That is the attitude toward the tax-dodger, expressed in one sentence. Whether he is a moonShiner, a stealthy traficker in habit-forndng drugs, a juggler of income figures, delinquent in making the sworn re- turn the law requires, or 9 revenue violator of any kind, the Bureau is charged wit the duty of hunting him out and exacting the full punishment provided in the law.
 Toward the taxpayer who means to comply with the internal revenue laws, fully and honestly, the Bure2u extends a helping hand Cooperation with the taxpayer is our watchword and objective.
 These two contraSts---the teeth of the law for the tax-dodger and the Violator, and the aid of every lawful agency for the voluntary taxpayer--- are policies necessary to the admins tration of tax laws under modern con- ditions.
 One of the most difficult of the many problems in tax collecting is to classify those who fail to fulfill the obligations imposed by law. The Blu reau is obliged to maintain a large staff and to use the utmost discretion in properly labelling these cases. Even handed justice Is a heavy responsi- bility and only through careful sift- ings can deinquents be classified.
 There are three distinct classes of delinquency with which we have to deal. First, the taxpayer who had reasonable cause, brought about by exceptional conditions beyond his control; secondly, the fellow who didn't look up or didn't realize his ob- legations; and thirdly, the person who wilfully evaded compliance with the law.
 As for the man who shows reason able cause within certain lines es- abolished by the Bureau, no penalties are asserted. All other deinquents are more carefully investigated before prosecution is begun. Many of these offenses are caused by ignorance and negligence. Failure to make the re- ports required by law may in some cases warrant severe penalty, as where the delinquent continues his delinquency after being warned of the penalty for failure to make rre- turn However, if the delinquent takes immediate corr rcctive action, and 1t is clearly established through investigation that he did not wilfully violate the law, the Bureau allows him to compromise his liability to l i1lal sum of money. In such instances 1 the money is not really in compromise but assessed to impress the taxpayer against future violations.
 i But there is no relief, no com promise, for the man who wilfully evades, wilfully neglects, or wilfuIly i falsifies. He is classed with other law breakers in the eyes of the Bureau, | and is vigorously prosecuted in the | courts. No other course is open to | the Bureau, in mee ing fairly and i squarely the demand of the willing taxpayer T will-the other man | must" There is a solemn responsi- | bility thus existing between the hon.
 est taxpayer and the Bureau to locate | and punish the dishonest tax-dodger For a decade the drift of Federal taxation has been from the indirect ! rov fnE ard oor,f h,, ,I,
 citizen and resident of his just share of the cost of government. Grad
 ually the circle of direct taxpayers has been increased and under the new ! revenue law the extension will in- ,clude hundreds of thousands who
 never before filed declarations with
 the government.
 we are therefore now come to an- | other milestone in national progress 1 we approach new test of the sound | uesr of American ideals of a govern
 ernment of, by and for the people | The test is whether our wonderful
 victory of liberty is worth the cos
 as apportioned to the private pocket
 book by the peoples representatives
 Ut is such a big thing, this collec
 ion of taxes directly from private
 funds and business funds that noth.
 ing short of our best American CO | operative effort can make it success
 ful and hence just. The Bureal
 seeks this cooperation of the people
 in collecting the revenues. It ha:
 never been denied or stinted; any
 thing less than the great, voluntar,
 outpouring of shares in the nations
 assessment is un hinkabIe.
 And 1t Is such big thing that tht
 willing taxpayer must have the guar
 antee of this Bureau that the lag
 gards. the jugglers and the violator7
 will not escape taxation and penalties
 The Bureau Is fulfilling its part O
 this contract with the people-thi
 con :ract that means so much in thu
 practical, effective and just admins
 ira ton of the Internal Revenue laws.