Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1919-02-20
TAX DODGE RS HAVE
TROUBLES AHEAD,
SAYS UNCLE SAM
Commissioner Roper Issues
Statement in Which Warn
ing Is Given Against At
tenptS to Conceal Facts,

does
-, g H., ,,i.t, go aodgors .
r"'io sam WIN
rms INQUIRY WHICH was prorlpteu ~
the severe penalties provided in the
new revenue bill. has brought from
Commissioner Daniel C. Roper Il
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 falsifies a
return in order to reduce or evade
anv internal revenue tax, or who de-
liberately abets such concealment or
fraud, finds arrayed against him, the
entire strength of this bureau pressing
for the full civil and criminal penal
ties. That is the attitude toward the
tax dodger, expressed in one SEN
tence. Whether he is n moonshiner,
stealthy trafficker in habit form
ing drugs, juggler of income fig
ures. a delinquent in making the
sworn return the law requires, or a
revenue violator of any other kind,
the bureau is charged with the dut2
of hunting him out and eXacting the
fun punishment provided in the law.
Toward the taxpayer who means
to comply with the internal laws, full
IN y, 81
helping hand. Cooperation with the
taxpayer is our watchword and OBJ
iective.
"These two contrasts-the teeth of
the law for the tax dodger and the
violator. and the aid of every law
| full 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 oh
legations imposed by law. The bureau
is Obliged to maintain a large staff
and to use the utmost discretion in
properly labelling these cases. Even
handed Justice is a heavy RESPONSE
bility. and only through careful sift-
ings can delinquents he classified.
There are three distinct classes OF
delinquency with which we have to
deal First, the taxpayer who had
reasonable cause brought about by
exceptional conditions beyond his
control: secondly. the fellow who
didn't looI, mn or didn't realize his
ohIigations. and thirdly, the person
who wilfulIv evaded compliance with
tbe law.
"As for the man who shows a rea-
souahle cause within certain lines es-
tablished by the bureau, no penalties
arc asserted All other delinuuents
are more carefully investigated be
fore prosecution is begun. MANY of
these offenses are caused by igno-
rance and negligence. Failure to
MAKE the reports required bv law
NAV in some cases warrant severe
nenaltv as where the delinquent con-
Times his delinouencv after being
warned of the penaltv for failure to
mako return However If the delin-
ouent takes immediate corrective ac-
tion and il is clearly established
tbroupb investiea ton that he Gid not
wiIfnlIv violate the law. the bureau
allows him to compromise his labili-
TO IN snecific penaltv by rendering q
nominal sum of money. In such in
stances the money is not really in
con,nrorniso Int assessed to impress
the taxpayer against future viola
tiops
"Rut there is no relief, no cOmpro-
misc for tho man who wilfullv evades
wilfullv neglects or wilfully falsifies.
He is classed with other law-hreak-
ers in the ewes of the bureau. and is
VIGOROUSLY prosecuted in the courts.
No other course is open to the bu-
raau in meeting fairly and sduarely
the demand of the willing taxpayer.
ct wiIl--the other man must" There
ie a solemn responsibility thus exist
mo between the honest taxpayer and
the bureau to locate and punish the
dishonest tax dodeer.
For a decade the drift of federal
taxation has been from the indirect
fax toward direct payment by each
citizen and resident of his lust share
of the cost of government. Gradual
IA, tho circle of direct taxpayers has
been increased. and under the new
reyenue law the extension will include
hundreds of thousands who never be-
fore filed declarations with the gov.
eminent.