The Brattleboro daily reformer. (Brattleboro, Vt.) 1913-1955, 1919-02-19
TAX DODG|NG A
DANGEROUS STUNT
And Those Who Attempt it
lSAre Likely to Find
Trouble ' iiL
REVENUE LAW is
POSSESSED OF TEETH
And There is No Relief or Compromise
for the Man Who Deliberately
Evades Provisions of Statute-Rev-
enue Commissioner Makes Statement.

WASHINGTON, Feb. l9.-How does
Uncle Sam deal with taN-dodgerss This
inquiry, which was prompted by the Sc
we're penalties provided in the new rev
enue bill, has brought from Commissioner
Daniel c. Roper a frank statement as toI
the internal revenue bureaus attitude
toward those who attempt to evade tax
alton.
ANY person who deliberately eoneeals
tax liability, or who falsifies a return in
order to reduce or evade any internal
revenue tax, or who deliberately abets
such concealment or fraud, finds arrayed
against him the entire strength of this
bureau pressing for the full civil and
terminal penalties. That, is the attitude
toward the tax-dodger, expressed in one
sentence Whether he is moonshiner,
stealthy traficker in habit-fermng
drugs, a juggler of income figures, de-
| lineueQt in making the sworn return the
| law requires, or a revenue violator of any
other kind, the bureau is charged with
| the duty of hunting him out and exacting
| the tulI plpflISh DS hLS Ia"
/ Toward the taxpayer who means 10
| comply with the internal revenue laws
iully and honestly, the bureau extends
"a helping hand Cooperation with the
taxpayer is our watohword and objective
These two contrasts-thc teeth of the
law for the tax-dodger and the vioiator
and the aid of every lawful agency fol
the voluntary taxpayer--are policies neces
sary to the administration Of tax laws un
der modern conditions
"0ne of the most difficult o! inc many
Iproblems in tax collecting is to classif.
those who fail TO fulfill the obligation
: imposed by law The bureau is oblget
TO maintain large staff and to use tn
utmost discretion in properly labelling
these cases. Eeyen- handed Justice is
heavy responsibility, and only through
careful siftings can delinquents be elias
sihed
"rhere are three distinct classes of dc
linqueney with which We haze 10 deaI
First, the taxpayer who had REASONABLE
,, cause, brought about by exceptional cor
ditions beyond his control; secondly, tn
fellow who didn't look up or didn't rea
!. 7e his obligations and thirdly, the pei
3 son who wilfully eyaded compliance wit
the law.
al AS for the man who shows reason
able cause within certain lines estabiishe
!; BY the bureau, no penalties are ASSERTED
All other dehnquents arc more CAREFUL
investigated before prosecution Is begui
I Many OF these nffenses arc caused b
Z ignorance and negligence. Failure
! make the reports required by law ma
y in some cases warrant severe penalty, ;
where the delinquent continues his d
tlinnueney after being warned OF the pei
atty for failure to make return. Howe
, or, if the delinquent takes immediate co
! receive action. and it is clearly establisht
J through investigation that he did not "
| ully violate the law, the bureau ALLOW
{ him to compromise his liability to spe'
tic penalty by rendering a nominal sum
D money. In such instances the money
t not really in compromise but assessed
o impress the taxpayer against future Vi
z lations
but there is no relief, no compromis
FOR the man who wilfully evades, wilfui
tnegleets, or wilfully falsihes, He
lassed with other law breakers in t
n YES Of the bureau, and is vigorous
II Prosecuted in the courts. No 9th
3 curse is open to the bureau, in meeti
- airly and squarely the demand of (
: | Wiling taxpayer I will-the other m
~ ,ust. There is solemn responsible
ol shns existing between the honest tasps
10 IL and the. bureau to locate and puni
is he dishonest taxdodger.
For decade the drift of federal Il
II tsa4 49, -t & - es