The Ocala evening star. [volume] (Ocala, Fla.) 1895-1943, 1919-02-19
DON'T BE A TAX DoDGER
Internal Revenue Officials Will Make
Things Easy for You If
You are Honest

i MS INQUIRY WHICH Was pTOHlPISu OS
the severe penalties provided in the
new revenue bill, has brought FROM
Commissioner Daniel c. Roper a frank
statement 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-
Ili5arately abets such eoncealment or
f. aud, finds arrayed against him the
entire strength of this bureau press
ing for the full civil and criminal
penalties That is the attitude toward
the tax-dodger, expressed In one SEN
tence. Whether he is moonshiner, a
stealthy traffcker in habit-forming
drugs, a juggler of income figures, a
delinquent in making the sworn re-
turn the law requires, or a revenue
violator of any other kind, the bureau
is charged with the duty of hunting
him out and exacting the full punish
ment provided in the law.
Toward the taxpayer who means
to comply with the internal revenue
laws, fully and honestly, the bureau
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
vioiator, and the aid of every lawful
agency for the voluntary taxpayer
ere policies necessary to the admins
| tration of tax laws under modern
conditions.
"One of the most difficult of the
| many problems in tax collecting is to
classify those who fail to fulfil the
obligations imposed by law. The bu-
reau is obliged to maintain large
staff and to use the utmost discretion
in. properly labelling in these cases.
Even-handed justice is a heavy re-
sponsibility, and only through careful
siftings can delinquents be classified.
There are tire distinct classes of
delinquency with which we have to
zeal. First, the taxpayer who had
REASONABLE cause, brought about by
Exceptional conditions beyond his con-
troll; secondly, the fellow who didn't
| lock up or didn't realize his obliga-
tions; and thirdly, the person who
v-ilfully evaded compliance with the
law.
Gas for the man who shows a reas-
enable cause within certain lines es-
tablished by the bureau, no penalties
are asserted. All other delinquents
are more carefully investigated be-
fore prosecution is begun. Many of
these offenses are caused by ignor-
ance and negligence. Failure to make
| the reports required by law may in
some cases warrant severe penalties,
as where the delinquent continues his
delinquency after being warned of
the penalty for failure to make re-
turn. However, if the delinquent
takes immediate corrective action. and
it is clearly established through inves-
tigation that he did not wilfully vio-
l;tte the law, the bureau allows him
TO compromise his liability to specific
penalty by rendering a nominal sum
Of money. In such instances the
money is not really in compromise
but assessed to impress the taxpayer
against future violations.
"But there is no relief, no compro-
mise, for the man who wilfully
evades, wilfully neglects, or wilfully
| falsifies. He is classed with other
Ilaw-breakers in the eyes of the bu-
Teau, and is vigorously prosecuted IN
the courts. No other couse is open to
the bureau, in meeting fairly and
squarely the demands of the willing
taxpayer 81 will-the other man
must" There is a solemn responsible
ity thus existing between the honest
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
tax toward direct payment by each
citizen and resident of his just share
of the cost of the government. Grad
uaIly the circle of direct taxpayer
has been increased, and under the
new revenue law the extension will
include hupdreds of thousands who
never before filed declarations with
the government.
eve are therefore now come to an
other milestone in national progress.
We approach a new test of the sound
ness of American ideals of a govern
ment of, by and for the people. The
test is whether our wonderful victory
of liberty is worth the cost as appor-
tened to the private pocketbook by
| the peoples representatives.
at is such a big thing, this collec-
ton of taxes directly from private
funds and business funds, that moth
ing short of our best American CO.
operative effort can make it success
ful and hence just. The bureau seeks
this cooperation of the people in col
Letting the revenues. 1t has never
been denied or stinted; anything less
than the great, voluntary outpouring
Ct shares in the national assessment
is unthinkable.
"And it is such big thing that the
willing taxpayer must have the guar
antee of this bureau that the lag
CARDS, the jugglers and the violators
I II - II