The Leavenworth echo. [volume] (Leavenworth, Wash.) 1904-current, 1919-02-21
TAX DODGERS WARNED THAT
THEY MUST PAY ON INCOME
Income Tax Blanks Are Now Ready
Heavy Penalties Provided For
Those Who Try To Escape

How does Uncle Sam deal with the
tax dodger? This inquiry, which was
prompted by the severe penalties pro-
vided in the new revenue bill, has
brought from Commissioner Daniel C.
Roper frank statement as to the In
ternal revenue Bureaus attitude to-
ward those who attempt to evade tax
alton.
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 deliber-
ately abets such concealment or fraud,
finds arrayed against him the entire
strength of this bureau pressing for
the full civil and criminal penalties.
That is the attitude toward the tax
dodger, expressed in one sentence.
Whether he is a moonshiner, a steady
trifficker in habit-forming drugs, a
juggler of income figures, delin-
quent in making the sworn return the
law requires, or revenue violater of
any other kind, the bureau is charged
with the duty of hunting him out
and extracting the full punishment
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 contests-the teeth of
the law for the tax dodger and the
violater, and the aid of every lawful
agency for the voluntary taxpayer
are policies necessary to the admins
tration of tax laws under modern.
conditions.
zone 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 bu-
reau is obliged to maintain a large
staff and to use the utmost discretion
in properly labelling these cases.
Even-handed justice is heavy hand
ed responsibility, and only through
careful siftings can delinquents 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 ex-
ceptional conditions beyond his con-
troll; secondly, the fellow who didn't
look up or didn't realize his obliga-
tons; and thirdly, the person who will
fully evaded compliance with the law.
GAS for the man who shows rea-
sonable cause with 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 penalty, as
where the delinquent continues his
delinquency after being warned of the
penalty for failure to make return.
However, if the delinquent takes i'm
mediate corrective action, and it is
clearly established through investiga-
ton that he did not wilfully violate
the law, the bureau allows him to COM
promise his liability to specific pen
atty by rendering a nominal sum of
money. In such instances the money
is not really in compromise but as
sessed 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 law breakers
in the eyes of the bureau, and is
vigorously prosecuted in the courts.
No other course is open to the bureau,
in meeting fairly and squarely the de-
mand of the willing taxpayer ~ will
the other man must" There is a
solumn responsibility thus existing be-
tween the honest taxpayer and the bu-
reau to locate and punish the dishon-
est 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 government. Gradually
the circle of direct taxpayers has been
increased, and under the new revenue
law the extension will include hun
dreds of thousands who never before
filed declarations with the govern
ment.
1--WE, 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