The diamond drill., 1919-02-22

brought from Commissioner Daniel c.
Roper a frank statement as to the in
ternai revenue bureaus attitude to-
ward those who attempt to evade tax
alton.
ANY person who deliberately con-
ceals tax liability. or who falsihes a !
return in order TO reduce or evade |
any internal revenue tax. or who de-
liberately abets such concealment or
fraud, finds arrayed against him the
entire strength OF this bureau press
ing for the full civil and criminal
penalties That Is the attitude to-
ward the tax dodger, expressed in one
sentence. Whether he Is a moonshin-
er, a stealthy trafiicker in habit
forming drugs, or juggler OF income
figures, delinquent ia making the
sworn return the law requires, or a
revenue violator OF any other kind,
the Bureau Is chrged with the duty
OF hunting him out and exacting 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 a helping hand. Cooperation
with the taxpayer is our watchword
and objective.
"These two contrasts--the teeth of
the law for the tax violator, and the
aid OF every lawful agency for the
voluntary tax payer-are policies
necessary to the administration 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
bureau is Obliged to maintain a large
staff and TO use the utmost discretion
in properly labelling these cases. Even
handed justice is heavy responsible
ity, and only through careful sittings
can delinquents be classified.
"These are three distinct classes
OF delinquency with which we have
to deal. First, the taxpayer who had
exceptional conditions beyond his
control; secondly, the fellow who did
not look up or didn't realize his OBJ
legations; and thirdly, the person who
wilfully evaded compliance with the
law
"As for the man who shows rea-
sonable cause within certain lines,
established by the bureau, no penal
ties are asserted.
"All other delinquents are more
carefully investigated before prosecu-
tion is begun. Many Of these effenses
are caused by ignorance and negli-
egnce. Failure TO make the reports
required by law may in some cases
warrant severe penalties, as where
the delinquent continues his delin-
quency after being warned OF the
penalty for failure to make return.
However, if the delinquent takes inn
mediate corrective action, and it 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 further violations
But there Is no relief, no compro-
mise, for the man who wilfully evades
wilfully neglects, or wilfully falsi.
= fies He is classed with other law.
I breakers in the eyes of the bureau
and is vigorously prosecuted in the
I courts. No other course is open tC
/ the bureau, in meeting fairly and
! squarely the demand OF the willing
I taxpayer L will-the other man must
r There Is solemn responsibility thu!
}. existing between the honest taxpayer
! and the bureau to locate and punisl
! the dishonest tax-dodgers.
o For decade the drift of Fedora
5 taxation has been from the indircc
tax toward direct payment by eacl
T citizen and resident OF his just shar,
: of the cost OF government. Gradual
3 ly the circle of direct taxpayers ha,
a been increased, and under the new
h revenue law the extension will includ,
y hundreds OF thousands who never be
: fore filed declarations with the gov
: ernment.
I'VE are therefore now come to an
other milestone In national progress
4 Wa annrnaCh raW taot ~ tha gn..uA