Charlevoix county herald. (East Jordan, Mich.) 189?-1953, 1919-02-21
Uncle Sam and
the Tax Dodger
How The Government Deals
With These People.

Uncle Sam deal with tax dodgers? This
inquiry, which was prompted by the
severe penalties provided in the new
revenue bill, has brought from Com.
missioner Daniel C. Roper a frank
statement as to the Internal Revenue
Bureaus attitude toward those who at
tempt to evade taxation.
Amy person who deliberately con.
ceals tax liability, or who falsifies re.
turn in order to reduce or evade any
internal revenue tax, or who deliber-
ately abets such concealment or fraud,
finds arrayed against him the entire
strength of this Bureau pressing for
the full civil and criminal penalties.
This is the attitude toward the tax
dodger, expressed in one sentence.
Whether he is moonshiner, a stealthy
trafficker in lhabit-forming drugs or
juggler OF income figures, delinquent
in making the sworn return the law re-
quires, or a revenue violator of any
other kind, the Bureau is charged with
the duty Of hunting him out and exact
ing 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 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 administration
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 fulfill the
obligations 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 heavy responsibility,
and only through careful siftings can
delinquents he classified.
These 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 con-
troll; secondly, the fellow who didn't
look up or didn't realize his obligations;
and thirdly, the person who wilfully
evaded compliance with the law.
GAS for the man who shows a rea-
sonable cause within certain lines,
established by the Bureau, no penal
ties 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
cases warrant severe penalty, as where
the delinquent continues his delin.
quency after being warned of the pen.
atty for failure to make return. How.
ever, il the delinquent takes immediate
corrective action, and it is clearly esta.
blished through investigation that he
did not wilfully violate the law, the
Bureau allows him to compromise his
liability to specific penalty by tender.
ing 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 compro.
mise, for the man who wilfully evades,
wilfully neglects, or wilfully falsifies
He is classified with other law-breakers
in the eyes Of the Bureau, and is vigor.
ously prosecuted in the courts. Nc
other course il open to the Bureau, in
meeting fairly and squarely the demand
Of the willing taxpayer 81 will-the
other man must" There is a solemn
responsibility thus existing between
the honest taxpayer and the Bureau to
locate and punish the dishonest tax
dodger.
"For decade the drift of Fedora
taxation has been from the indirect tax
toward direct payment by each citizen
and resident Of his just share of the
cost of government. Gradually the
circle of direct taxpayers has been in
creased, and under the new revenue
law the extension will include hun
dreds of thousands who never before
filed declarations with the Government
eve are therefore now come TO an
other milestone in national progress
We approach new test of the sound
ness Of American ideals Of govern
ment of, by and for the people. The
test is whether our wonderful victory
Of liberty is worth the cost as appor.
toned to the private pocket-book by
the peoples representatives.
sUf 10 euch m ahto, thine thic rnIla t,or