The daily star-mirror. (Moscow, Idaho) 1911-1939, 1919-02-24
SEVERE PENAL TIES
FOR TAX DODGERS
GOVERNMENT WARNS INCOME
TAX PAYERS THAT THEY
MUST DEAL HONESTLY

WASHINGTON.-How does Uncle
Sam deal with tax-dodgers This in
qulry, which was prompted by the
severe penalties provided in the new
revenue bill, has brought from Com.
missioner Daniel C. Roper frank
statement as to the Internal Revenue
Bureaus attitude toward those who
attempt to evade taxation.
Amy person who deliberately con-
ceals tax liability or who falsified a
return in. order to reduce or evade
any internal revenue tax, or who de-
llberately abets such concealment OF
fraud, finds arrayed against him the
entire strength of this bureau press
ing for the full civil and criminal
penalties. That is the attitude to-
ward the tax-dodger, expressed in
one sentence. Whether he is a moon
sinner, stealthy trafficker in habit
forming drugs, a juggler of income
figures, delinquent in making the
sworn return the law requires, or a
revenue violator of any kind, the bu-
reau is charged with the duty of hunt
ing 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 helping hand. Cooperation
with the taxpayer is our watchword
and objective
'These two contrasts-the teeth of
the law for the tax-dodger and the
violator, and the aid of every lawful
agency for the voluntary taxpayer
are policies necessary to the admin
istration 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 fulfil
the obligations imposed by law. The
bureau is obliged to maintain large
staff and to use the utmost discretion
in properly labelling these cases. Even
handed justice is heavy response
bility, and only through careful sift-
ings can delinquents be classified.
There are three distinct classes of
delinquency with which we have to
deal. First, the taxpayer who had
cause, brought about by
exceptional 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
wilfully evaded compliance with the
law.
las for the man who shows a reas-
enable cause within certain lines es-
tablished by the bureau, no penalties
are asserted. All other de1inquents
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 inn
Mediate corrective action, and it is
clearly established through investiga-
ion THAT he did not ,wilfully violate
he law, the bureau allows him to
compromise his liability to specific
,enalty by rendering a nominal sum
# money. In such instances the
money is, really in compromise but
assessed TO impress the taxpayer
lgainst future violations.
"But there lis no relief, no compro-
Mise, for the imam who wilfully evades
vilfully negyects, or wilfully falsifies. |