Imperial Valley press., 1919-02-22
SEVERE PENALTY
is METED OUT
TO TAX DODGERS


| provided in the new revenue DILL
| has brought from Commissioner DAN
iel c. Roper frank statement as
to the Internal Revenue Bureaus at
titude toward those who attempt to
cvade taxation.
"Any person who deliberately con-
ceals tax liability or who falsifies a
return in order to reduce or evade
! liheartely ahets such concealment or
fraud, finds arrayed against him
| the entire strength of this Bureau
| pressing for the full civil and GRIM
| inal penalties That is the attitude
| toward tn, taX-odger expressed In
one sentence. Whether he is a moon
! sinner, stealthy trafficker in hab-
Informing drugs, a juggler of income
| tigurese, delinquent in making the
sworn return the law requires, or
| revenUe vioator of any other kind,
he Bureau is charged with the duty
Of hunting him out and eXacting the
| full punishment provided in the law.
Toward the taxpayer VINO means
10 comply with the inernal revenue
LAVISH fully and honestly, the Bureau
extends q helping hand. Cooperation
With the taxpayer is our watchword
and objective.
These two contrasts-the teeth of
he law fer the taX-dodger and the
yiolator. and the aid of every lawful
Cency for the voluntary taxpayer
ire policies necessary to the admin
3tration of tax laws under modern
conditions.
zone of the most difficult of the
many problems in tax collecting IS
20 classify those who fail to fulfill
ne obligations imposed by law. The
Bureau is obliged to maintain a large
taff and to use the utmost discre-
ton in properly labelling these cases.
lvan-handed justice is d heavy re-
sponsibility, and only through care
'ul siftings can delinquents be clas-
sified.
There are three distinct classes
of delinquency with which we have
to deal:
"tirst, the taxpayer who had rea-
enable cause, brought about by eX-
erticnal conditions beyond his con-
troll.
Secondly, the fellow who didn't
ook up or didn't realize his obliga-
tions, and
'lnirdly, the person who wilfully
vaded compliance with the law.
"As for the man who shows rea-
,cnable cause within certain lines es-
ablished bv the Bureau, no penal
les are asserted. All other delin-
fuents are more carefully investigat-
d before prosecution is begun. Many
T these offenses are caused by ig-
iorance and negligence. Failure to
make the reports required by law
nay in some eases warrant severe
,enalty, as where the delinquent con-
inues his delinquency after being
warned of the penalty for failure to
make return. However. if the de-
lnquent takes immediate corrective
| ,ction, and it is clearly established
| through investigation that he did not
vilfully violate the law, the Bureau
| lows him to compromise his liability
0 specific penalty by rendering a
.ominal sum OF money. In such in
stances the money is not really in
compromise, but is assessed to i'm
press the taxpayer against future
violations.
"But there is no relief. no compro-
mise, for the man who wilfully
vades, wilfully neglects or wilfully
talsifies. He is classed with other
| .aw-breakers in the eyes of the Bu-
eau and is vigorously prosecuted in
he courts. No other course IS open
the Bureau, in meeting fairly and
qualely the demand OF the willing
axpayer, 81 will; the other man
must" There is a solemn RESPONSE
,ility thus existing between the hon
,st taxpayer and the Bureau to To-
ate and punish the dishonest tax
lodger.
"E'or a decade the drift of federal
axation has been from the indirect
tax toward direct payment by each
'itizen and resident of his just share
Of the cost of government. Gradual
y the circle of direct taxpayers has
been increased and under the new
revenue law the extension will include
hundreds of thousands who never be-
tore filed declarations with the gov
ernment.
1--WE are therefore now come to an
other milestone in national progress
We approach new test of the sound
ness Of American ideals of a govern
nent Of, by and for the people. The
test is whether our wonderful vic
tory Of liberty is worth the cost as
apportioned to the private pocket
book by the peoples representatives
at is such a big thing, this COL
lection of taxes directly from private
funds and business funds, that
nothing short of our best American
cooperative effort can make it sue
cessful and hence just. The Bureau
seeks this cooperation of the people
in collecting the revenues. 1t has
never been denied or srinted; any
thing less than the great voluntary
outpouring of shares in the national
Assessment is unth~lhable.
"And it is such a big thing that
The willing taxpayer must have the
guarantee of this bureau that the
aggards, the jugGlers and the viola
| tOrS will not aSponn +oyat;Ol, and non.