The Birmingham age-herald., 1919-02-17
TAX DODGERS ID BE TREATED LIKE OTHER W0LATORS OF LAW
Commissioner Roper Says Direct Tax Payment Sys- tenn Test of SOundness
 of American Ideals

Washington, February 16-How does Uncle Sam deal with tax dodgers? This inquiry, which was prompted by the se- were penalties provided in the new reve- nue bill, has brought from Commissioner Daniel c. Roper a frank statement as to the internal revenue bureaus attitude toward those who attempt to eyade taxa ton.
 Any person who deliberately conceals tax liability, or who falsifies a return in oroer to reduce or evade any internal revenue tax, or who deliberately 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 atti- tude toword the tax oodger, expressed m one sentence. Whether he is a moon sinner, stealthy trafiicker in habit forming drugs, juggler of income figures delinquent in making the sworn return the law requires, or a revenue violator of any other kind, the bureau is charged with the duty of hunting him out and ex- acting 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 helping hand. Cooperation with the taxpayer is our watchword and objective
 THREE CLASSES
 ''One of the most difficult of the many problems in tax collecting is to classi- fly those who fail to fulfill the obligations imposed by law. The bureau is obliged to maintain a large staff and to use the the utmost discretion in properly label ling these cases. handed justice is a heavy responsibility, and only through careful sitting can delinquents be classified.
 There are three distinct classes of de- linquency with which we have to deal. First the taxpayer who had reasonable cause, brought about by exceptional con- ditions beyond his control; secondly, the fellow wh didn't look up or didn't realize his obligations; and thirdly, the person who wilfuly evaded compliance with the law.
 "As for the man who shows a reasona- ble cause within certain lines established 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 and negligence. Failure to make the reports required by law may, in some cases, warrant severe penalty, as where the Qel1nquent continues ms delinquency after being warned of the penalty for failure to make return. How ever, if the delinquent takes immediate corrective action, and it is clearly es- tablshed through investigation that he did not wilfully violate the law, the bureau allows him to compromise his lia- bility to specific penalty by rendering a nominal sum of money. In such in stances the money is not really in com promise but assessed to impress the tax payer against future violations.
 But there is no relief, no compromise for the man who wilfully evades, will fully neglects, or wilfully fasifies. 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 demand of the willing taxpayer. I will-the other man must There is solemn responsibility thus ex- isting between the honest taxpayer and the bureau to locate and punish the dis honest tax dodger.
 THE TEST
 For . decade the drift of federal taxation has been from the direct tax to- ward direct payment by each citizen and