The Pleasantville press. (Pleasantville, N.J.) 1912-1929, 1919-02-22
SEVERE PENALTY
FOR TAX DODCINC
Income Tax Evaders viii Have Rough
Road to Travel and Will be Very
Sorry in the End.
THE BEST POLICY is TO PAY UP

Washington, February 18th. = How
does Uncle Sam deal with tax dodgers?
lTbtS inquiry, which was prompted by
III severe penalties provided in the
revenue bill, has brought from
missioner Daniel C. Roper a frank
ment as to the Internal Revenue
AuslNtitude toward those who at
wade taxation.
Eson who deliberately con
|liabi1'ty, or who falsif1es a
n order to reduce or evade any
I1al reTenue tax, or who deliber-
labets such concealment or fraud,
arrayed against him the entire
hgth 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 steal
thy trafficker in habit-forming drugs,
a juggler of income figures, a delin-
quent in making the sworn return the
law requires, or a revenue violater of
any other kind, the Bureau is charged
with the duty of hunting him out and
exacting 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 objec-
tive.
These two contrasts-the teeth of
the law for the t~ax-dodger and the vio-
lator, and the aid of every lawful agen-
cy for the voluntary taxpayer-are pol
icies necessary to the administration
of tax laws under modern conditions.
"One of the most difficult of the ma
ny problems in tax collecting is to
classify those who fail to fulfill the
obligations imposed by law. The Blu
reau is obliged to maintain a large
staff and to use the utmost discretion
in properly labelling these cases. Even.
handed justice is a heavy responsible
ty, and only through careful siftings
can d%elinquents be classified.
There are three distinct classes of
delinquency with which we have to
deal. First, the taxpayer who had rea
sonable cause, brought about by eXcep
tional conditions beyond his control
secondly, the fellow who didn't look III
or didn't realize his obligations; third
ly, the person who wilfully evaded
compliance with the law.
40 IOl Liz man OIONo q ICu
sonable cause within certain lines es
tablished by the Bureau, no penalties
are asserted. All other delinquents
are more carefully Investigated before
prosecution is begun. Many of these
offenses are caused by ignorance anC
negligence.
Failure to make the reports requir
ed by law may in some cases warran
| covo-o Do1o1+y or .-ho-o +hn Io1iant1aa
continues his delinquency after bein;
warned of the penalty for failure Il
make return. However, if the delin
quent takes immediate corrective &C
ton, and it is clearly established
through investigation that he did no
wilfully violate the law, the Bureau al
lows him to compromise his liability
to specific penalty by rendering a nom
inal sum of money. In such instance:
the money is not really incompromis'
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 falsiies
He is classed with other law-breakers
in the eyes of the Bureau, and is Wig.
orously prosecuted in the courts. Nc
other ourse is open to the Bureau, in
meeting fairly and squarely the de.
mand of the willing taxpayer L will
the other man must. There is a sol
emn responsibility thus existing be-
tween the honest taxpayer and the Blu
reau to locate and punish the dishon-
est t~ax-dodger.
For a decade the drift of Federal
taxation has been from the indirect
tax toward direct payment by each