The Richmond Virginian. (Richmond, Va.) 1910-1920, 1919-02-20
UNCLE SAM TO DEAL
WITH TAX DODGERS

=
tics Provide In New Revenue Bill
Brings Statement from Com
missioner Of Internal
! Hiram NJ. Smith. United States dis
trict attorney for this district, gives
out statement from the Office OF
| Daniel c. Roper. commissioner OF In
! ternal revenue. Washington. which
has to do with the method OF proce-
dure followed by the federal authori-
ties In dealing with tax dodgers
How does Uncle Sam deal with
tax dodgers? - the statement asks
| This inquiry" 1t proceeds was
prompted by the severe penalties pro-
vided in the new revenue BILL and
has resulted in the following frank
statement from Commissioner Roper
as to the internal revenue bureaus
attitude toward those who attempt to
evade taxation, Tho statement fol-
lows:
Amy person who deliberately con-
ceais tax liability. or who falsifies
a return In order to reduce or evade
any internal revenue tax. or who de-
/ liberately cbets such conceaiment or
fraud. finds arrayed against him the
lentire strength OF this bureau pressin S
for the fun civil and criminal penal
ties. That Is the attitude toward tho
ltax-dodgers, expressed In one sentence.
Whether he Is moonshiner. a steaithy
trafficker in habit-forminH drugs, or
juggier OF income figures. a delinquen
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
exacting the full punishment provid-
ed 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 waschword
and objective.
These two contrasts--the teeth OF
the law for the tax-dodger and the
violator. and the aid OF every lawful
F. agency for the voluntary taxpayer
are policies necessary to the admins
tration OF tax laws under modern con-
ditions.
"One OF the most difficult Of the
many problems In tax collecting Is
to classify those who fail 10 fulfill
the obligations imposed Wy the law.
The bureau is Obliged 70 maintain
n large stan and 10 use the utmost dis
erection in properly labelling these
cases Even handed justice Is a heavy
responsibility. and only through care
ful sirtings can delinquents be class!-
ned.
! There are three distinct classes OF
delinquency with which wa have 10
deal, First, the taxpayer who had
reasonable cause. brought about by
exceptional conditions beyond his cor
troll; secondly. the fellow who fidn''
look UP or didn't realize his obliga
tons: and thirdly. the person WHO
vilfully eVaded compliance with the
law.
|, "As for the nan who shows a reas-
enable cause within certain lines es-
, ltablishcd by the bureau, no penalties
are asserted. All other delinquents
are more carefully investigated he
. fore prosecution is begun. Many OF
these ofTenses are caused by Ignorance
, and negligence. Failure 70 make the
reports required by law may in some
cases warrant severe penalty, as
whore the delinquent continues his
delinquency after being warned a
the penalty for failure 20 make re-
Turn. However. II tho delinquent
? takes immediate corrective action
, and il is clearly established through
|. investigation that he did not wilfully
. violate the law, the bureau allows
him to compromise his liability tc
specific penalty by rendering nomi'
nal sum of money. In such instances
the money is not really in compror7'ss
hut assessed to impress the taxpayc!
, ag;, '-s' furure violation
But there is no relief. no com
promise, for the. man VINO wilfull
evades. wilfulIy neglects. or wilsuliy
IA lsihes. He is classcd with other law
breakers in the eyes of The bureau
and is vigorously prosecuted in tbs
courts. No other course is open 70 the
bureau. In meeting fairy and suuarcly
. tho demand Of the willing taxpayer
II will the other man must" There
IS solemn responsibility thus existin-
between the honest taxpayer and the
bureau to locate and punish the dis
honest x-dodger
For 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 or direct taxpayers has beer
increased. and under the new reve-
4 nue. law the extension will include
hundreds OF thousands who never be-
fore tlled declarations with the govern
nent.
We are therefore now come Il
another milestone in national pro
gress, we approach new test OF INT
soundress of American ideals OF
/, government OF, by and for the people
The test is whether our wonderful
victory of liberty is worth the c@s
7 as approtioned to the private pocket
, book by the peoples representatives.
at is such a big thing. this coilec
, ton OF taxes directly from private
, funds and business funds, that nothing
short OF our best American co-opera
tive effort can make II successful and
hence lust. The bureau seexs this CO
operation OF the people in collecting
| the revenues. II has never beer
denied or stinted: anything less thar
. the great, voluntary outpouring o
!, shares In the national assessment Il
: nnthintah1s.