The daily Gate City and constitution-Democrat. (Keokuk, Iowa) 1916-1922, 1919-02-17
ANYBODY Who Tries to Put One over
on His Uncle Samuel VIII
Wish He Had Been More
Honest.
EVERY AID FOR HONESTY
Full Civil and Criminal Prosecution
viii Follow Any Attempt to
Deliberately Conceal In
come TAX Facts.

Announcement that man will be
In sKeokuk for two weeks TO help
people make reports to Collector
Murphy on their income tax forms
has caused conversation about what
will happen to anybody who lodges
the income tax.
Here's the answer, directly from
headquarters.
The inquiry, which was prompted
by the severe penalties provided in
the new revenue bill, has brought
from Commissioner Daniel G. Roper
q frank statement as to the internal
revenue bureaus attitude toward
those who attempt to evade taxation.
ANY person who deliberately
conceals tax liability. or who falsi-
fies a return in order to reduce OF
evade any internal revenue tax. or
who deliberately abets such conceal
1nent or fraud, finds arrayed against
him the entire strength OF this bu
reau pressing for the full civil and
criminal penalties. That is the at1-
tude Of the tax dodger, expressed In
one sentence Whether he is
Inoonshiner. stealthy trafficker In
habit-forning drugs. or juggier OF
income figures, delinquent in max
ing the sworn return the law re-
quires. or a revenue violator OF any
other kind, the bureau is charged
with the duty of hunting him out
and exacting the full punishment
provided in the law.
Ready to Aid Honest Men.
Toward the taxpayer who means
. fySfc oil
laws. fully and honestly. the bureau
extends helping hand. Co-opera-
ton with the taxpayer is our watch
word 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 admin
istration OF tax laws under modern
conditions.
zone of the most difficult Of the
many problems in tax collecting IS
% classify those who fail to fulfill
the obligations imposed by law. The
bureau Is obliged to maintain
large staff and to use the utmost
discretion in properly labelling these
cases. Even handed Justice is a
heavy responsibility. and only
through careful siftings can delin-
uuents be classified
Three Kinds Of Trouble.
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
obligations; and. thirdly, the person
who wilfuliy evaded compliance with
the law.
"As for the man who shows rea-
sonable cause within certain lines
established by the bureau. no penal
ties are asserted. All other deiin-
quents are more carefully invesd-
gated before prosecution is begun.
Many of these offenses are caused
by ignorance and negligence. Fall
ure to make the reports required by
law may in some cases warrant Sc
we're penalty. as where the delin-
uuent continues his delinquency aft
er being warned of the penalty for
failure to make return. However, IL
the delinquent takes immediate cor
receive action. and 1t is clearly estab-
lished through investigation that he
did not wilfully violate the law, the
bureau allows him to compromise his
liability to specific penalty by ten
dering a nominal sum Of money. In
such instances the money Is not
really in compromise, but assessed
to impress the taxpayer against FIJI.
ture violations.
Nc Mercy For This One.
But there is no relief, no compro-
mise, for the man who wilfully
evades, wilfully neglects, or wilfully
falsifies He is classed with other
lawbreakers in the eyes of the bu
reau, and is vigorously prosecuted in
the courts. No other course is open
to the bureau in meeting fairly and
squarely the demand of the willing
taxpayer I will-the other man
must There Is a solemn RESPONSE
Dility 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
tax toward direct payment by each
citizen and resident of his just share
20