The Richmond Virginian. (Richmond, Va.) 1910-1920, 1919-05-26

nearly all tbs old employees. Within
a short time, II Is expected that un-
der our proposed reoIg anization he
bureau will have q qualified and codr-
teous local representative within
easy reach OF taxpayers In every
community throughout the country.
The new revenue Legislation has i'm
posed on oil citizens the important
and difncuit responsibility Of inter-
| preting the Law and computing their
own taxes. The bureau recognizes its
| responsibility In assisting taxpayers
to meet their obligations under these
laws and proposes to see that this
assistance Is rendered IN an accept
able manner t. the taxpayers.
The bureau holds an open door to
every taxpayer and to the authorized
representative OF any taxpayer for
the presentation Of claims n appeals
and for the argument Of cases under
consideration. At the same time 1t
has been discovered that in this kind
of legal and accounting practice GER
tain abuses have developed. Tax
payers have suffered in some in
stances as the result OF unethical con-
duct on the part OF tax advisers INC
consultants VINO have sought their
OWN duVdIltdSs III the mEStilCdtitH VI
their clients and in the delay in
evitably incident to the procedure of
the bureau. Our plan Is not to aues-
ton the intentions and procedure of
representatives of taxpayers until
such representatives by their W
conduct forfeit such confidence and
thus debar themselves from future
practice before the department.
! The problem of simplifying the
forms prescribed for the use of a X
payers Is engaging u earnest atten-
ton This problem, however. is not
entirely administrative. 1t is linked
very closely to the development OF
tax legislation. Congress has endeav-
ored in the revenue act OF 1918 to de-
fine in greater detail the various
kinds Of income and elements that
enter into the computation OF invest
ed capital. New provisions have been
included giving relief to taxpayers
on account Of extraordinary expendi-
lures and losses. The forms devised
for carrying the information neces-
sary to give effect to the intent OF
his intricate law are necessarily
not have afforded taxpayers the OPP
portunity to take full advantage OF
their rights under the law. II the
forms are complex, it IS because we
have e~ndeavcred to provide taxpayers
with the means and opportunity OF
presenting detailed information that
will secure for them fun equity in
administration
We are. with the taxpayers, most
concerned over the proper adminisl
tration of the inventory provision OF
the present law. The presentation
of data In this connection is an i'm
Ann~
nized that in the preparation of such
data most manufacturers must rely
upon the leads of units having the
immediate supervision CT the estab-
IishEnent- II las been suggested te
me hat It would be a protection TIC
the honest manufacturer. as well as
to the government. to require the
taxpayers to support their presenta-
ton OF the data on inventories by the
| afidavfts OF the persons Immediately
charged with The preparation OF THE
inventory figures to The effect that
proper care has been taken to safe
guard accuracy in complying with
instructions. l have hesitated to a c
cert this suggestion. fearing that the
purpose Of the bureau might be on
strucd by the taxpayers as a ref1ec-
ton on them. Something, however,
must be done to protect the honest
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