The Beaver herald. [volume] (Beaver, O.T. [Okla.]) 1895-1923, 1919-02-20
HOW DOES UNCLE sAN DEAL
WITH TAX DOD0ERN9

HOW DOES UNCLE BAM DEAL
WITH TAX DOD0ERS1
Washington. February lS.-How
does Uncle Sam deal with taxdodgersf
This inquiry. which was prompted BY
the severe penalties provided In the
new revenue bill, has brought from
Commissioner Daniel c. Roper frank
statement 10 to the Internal Revenue
Bureaus attitude toward those who
attempt to evade taxation.
ANY person who deliberately con-
ceals. tax liability. or who falsifies a
return In order TO reduce or evade any
internal revenue tax, or who delib-
erately abets such concealment or
fraud, finds arrayed against him the
entire strength OF this Bureau press
ing for the full civil and criminal pen
alties. That is the attitude toward
the tax dodger. expressed in one SEN
tence. Whether he IL moonshiner.
stealthy trafficker in habit-forn-
ing drugs. q juggler of income figures
delinquent In making the sworn re-
turn the law requires. or a revenue
violator Of any other kind. the Blu
resu is charged with the duty OF hunt
ing him out and exacting the full pun
ishment 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.
'One of the most difficult of the
many problems in tax collecting Is
to classify those who fail to fulfill the
obligations imposed by law. The Bu-
reau Ia obliged to maintain large
staff and to use the utmost discretion
in properly labelling these cases. Even
handed justice is heavy responsible
| ity. and only through careful siftings
can delinquents be classified.
| There are three distinct classes OF
delinquency with which we have to
deal. First. the taxpayer who had
reasonable cause, brought about ex-
ceptional conditions beyond his con-
troll: secondlv. the fellow who didn't
look up or didn't realize his obliga-
tions: and thirdly. the person who
wilfully evaded compliance with the
law
| "As for the man who shows a reas-
enable cause within certain lines es-
tablished 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 re-
ports required by law may in some
asse warrant severe penalty, as where
the delinquent continues his delin-
1uency after being warned of the
penalty for failure to make return.
However, IL the delinquent takes I'M
mediate corrective action. and 1t is
clearly established through investiga-
ton that he did not wilfully violate
the law. the Bureau allows him to
compromise his liability to specific
penalty by rendering nominal sum
of money. In such instances the
money is not really in compromise but
assessed to impress the taxpayer
against future violations.
But there is no relief. no COM
promise, for the man who wilfully
evades, wi,fully neglects. or wilfully
falsifies. He is classed with other
lawbreakers in the eyes of the Bu-
reau. 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 II will-the other man
must" There is a solemn responsi-
bility thus existing between the hon
est taxpayer and the Bureau to To-
cate and punish the dishonest tax
Idodger.
For a 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. Gradual
ly the circle of direct taxpayers will
include hundreds of thousands who
never before filed declarations with
the Government.
I'VE are therefore now come to
another milestone in national pro-
gress. we approach new test of tho
soundness of American ideals of a
government of, by and for the people.
The test is whether our wonderful vic
tory of liberty is worth the cost as
apportioned to the private pocket
book by the peoples representatives.
1T is such big thing, this col
lection to taxes directly from private
funds and business funds. that moth
ing short of our best American CO.
operative effort can make 1t success
full and hence just. The Bureau seeks
this cooperation of the people in col
lecting the revenues. 1t has never
been denied or stinted; anything
less than the great. voluntary out.
> pouring Of shares in the national as
, sessment is unthinkable.
"And 1t is such q big thing that
the willing taxpayer must have the
guarantee of this Bureau that the
laggards, the jugglers and the violat.
ors will not escape taxation and pen.
5 alties. The bureau is fulfilling its
|, lpart of this contract with the people
this contract that means SO much fl
the uractical effective and lust ad.