Evening star., 1919-02-24
Penalties for Failure to Pay.

Penalties for Failure to Pay.
Congress has carefully diTerenttat-
ed between the person who falls
and the person who 'willfully re-
fuses" to make a return and pay the
tax within the time specified by the
new revenue bill. DeIinquents of the
first class are subject to a. fine of not
more than $1,000. Those of the sec
ond class are subject to a fine of not
more than $4,000, or Imprisonment
for one year, or both. For making
a fraudulent return the penalty is
fine of not more than $4,000 or i'm
prisonment for one year. or both, and
an additional assessment of % per
cent of the amount of tax evaded.
For failing to make the return on
time in addition to the one-thousand-
dollar fine, there is an assessment of
% per cent of the amount of tax due.
Single men or women whose income
amounts TO $1,000 for the year 1918
and married men and women whose
income amounts TO $1,000 must make
a return. The Law so specifies, though
single persons are allowed an ex-
emption of $1,000 and married per-
sons an exemption of $4,000 on which
they do not have TO pay any tax.
First Payment Due March IS.
Last year income taxes were due on
or before June IS. The bureau OF in
ternal revenue is seeking to emphasize
that this year, to avoid penalty, the
tax payer must pay at least one-fourth
of his tax on or before March 10.
The bureau Of internal revenue is
seeking to impress upon the public the
necessity for compliance with that sec
| ton of the law requiring a return of
/ income whether or rot the income is
| taxable. The single man with an exact in
come of 81 900. or the married man with
an exact income of $4,000. who decides
that because his income is not taxable,
| lie need not bother about filing a re-
turn, is making mistake.
| A checking system will inform the
bureau of internal revenue of delin-
quents, Under the Information at
dividuaI corporation or partnership
which paid in 1918 to another individual
corporation or partnership $1,000 or
more. must make a return OF such pay
ment to the commissioner of internal
revenue. These returns are required OF
employers. lessees and mortgagers OF
/ real estate, and fduciaries. and must iu-
tciude rents, salaries. premiums and an
nuitieS- Employers are required to
make a separate return of each pay
ment of 81 900 or more TO employees, and,
wherever possible, must state whether
the recipient is single, married or the
head Of a. family.
| w mere TO secure FOImS.
| Forms for fling income tax returns
may be obtained at the Offices of COL
| lectors of internal revenue. An
nouncement of their date OF distribu-
| ton will be made by collectors. Tax
payers whose net income for 1918
was less than $1,000 should ask for
| form 1910 A. Those whose income
was more than $4,000 should ask for
form 1040.
| The man who this year is required
| to pay an income tax is urged by the
! bureau of internal revenue to file his
return without delay as means not
| only of avoiding possible future en-
| barrassment to himself, but as an
aid to the government in the collec-
| ton of its war revenue.
Reasons for Thankfulness.
| 'Tt must be remembered" said Com
missioner Of Internal Revenue Daniel
c.. Roper, that the revenue to be de-
| rived under the current act is to be
| used to defray the cost of war that
| has brought victory to the United
States and its allies. The estimated
total is $4,000, 200. 900. Compare this
| with the indemnity that would have
been demanded by Germany had vic
| tory been on the other side. The
man who pays an income tax this
| year may do 80 with thankful heart,
secure in the knowledge that he is
| bearing only his just share of a COM
mon burden, which no loyal American
| would eyade."