Norwich bulletin., 1919-02-20
HOW UNCLE SAM DEALS
WITH TAX DODGERS

How does Uncle Sam deal with tax
dodgers? THIS inquiry. which was
prompted by the severe penalties pro-
yidcd in the new revenue bill has
brought from Commissioner Daniel c.
Roper a frank statement as 10 the
Internal Revenue Bureaus attitude
toward those who attempt to eyade
taxation.
Amy perscn who deliberately con-
ceals tax liaoility, or who ialsifies a
return in order to reduce or evade any
internal revenue tax. or who deliber-
ately ahots such concealIuent or fraud.
finds arrayed against him the entire
strength of this bureau pressing for
the full civil and criminal penalties.
That is the attitude toward the dodger,
expressed in one sentence. Whether
he is a mocnshiner, a steaIthy traf-
flicker in habit forming drugs. a
juggler of income figures, delinquent
in making rhe sworn return the law
requires or a revenue viola:or of any
other kind, chc 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 ex-
tends a helping hand. Cooperation
with the taxpayer is our watchword
and objective.
These two contrasts-tho teeth OF
the law for the tax-do5ger and the
violator and Nhe aid of every lawful
agency for the voluntary taxpayer
are policies necessary to the admins
tration of tax laws under modern con
ditions.
zone of The most difficult of the
many problems in tax collecting is tC
classify those who fail TO f,!lfl t.7e OBJ
legations imposed by law. The bureau
is obliged to maintain a large staff an6
to use the utmost discretion in prop
erly labelling these cases. Even.
handed justice is a heavy RESPONSE.
bility and only through careful sift-
! ings can del:nquents be classified.
There ara thre distinct classes O
delinquency with which we have Il
deal First. the taxpayer who hat
reasonable cause, brought about by
| exceptional conditions beyond his con.
! troll: secondl,' the fellow who didn'
| look up or didn't realize mis- obliga
tons; and thirdly. the person who viii
| fully evaded compliance with the law
| AS for the man who show a rea
| SOnable cause with certain lines es
tahlished by the bureal. 20 penaltie
| are asserted. All other delinquent
| are more carefully investigated befor
| prosecution is begun. NAM of thes
! offences are caused by ignorance an
! negligence. Failure TO make the re
ports required by law may in som
cases warrant severe penalty. AS wher
the delinquent continues his delin
quency after l.aing warned OF the pen
Is1 fgN,. f-i1 tn 10
ever. if the delinquent takes immedi
ate corrective action, and it is clearl
| established through investiGa ton tina
he did not w;lfully violate the law tn
bureau allow him to compromise hi
liability to specific penalty by tend
riu- n nominal sum OF money. I
such instances the money is not rail
i'm cOmpromiSa but assessed to impress
the taxpayer against future violation!
but there is no relief. 70 compro
mise. for the men who wiifullv evad
ae. Wilully ueglects Or wjifully faIsi
les. He is classed with other Law
r', akors in the eyes % the bureau
dis vigol -Isly prosecuted III tn
ur's. NJ other course is open t
Ha bureau, IN meeting fairly an
4uarely th' demand Of the willin
.'rpayer 7 will--the other man must
There is a snlemn responsibility thu
Existing be,wo Ell the honest taxpaye
aud the bureau 10 locate and punis
the djShou"s- tax dodger.
'Iror decade the dyifl ne feder;
Itayaf'ov has been from fine indire,
ltax toward direct payment bv eac
citizen ard resident Of hi, ust shar
of t5e cost OF government Gradual
,ha circle of direct taxpayer, has he4
Increased am, under tI,9 new rayen1
law the extension will include hur
! IrcHs Of thousands, VII, nayer befol