Every evening, Wilmington daily commercial. (Wilmington, Del.) 1878-1928, 1922-07-11
All Must File.

You must remember that failure To !
tile any of these required returns may |
subject you to penalties. II is essential |
to the proper conduct of the business
OF the Bureau that returns be filed
within the time prescribed. and the
statute imposes penalties for failure
to comply. Ignorance Of the law is no
excuse, though a very mitigating cir
Icumstance. 1t rs tho policy OF the office
to be lenient as possible; but there
are certain minimum penalties that a.
times It is difficult to escape and II
will not help to plead that your lawyer
or n notary gave you advice which
later proved erroneous.
Il might say that unless you are
sure of the requirements especially
as 10 fling returns) the best advice
Jou can give to anyone seeking infor-
nation from you is TO tell him to go
personally or write to the Collectors
office; for If no gets erroneous there
il will always be a good plea in bar to
any later declaration by the office that
he IS subject TO penalties for doing
something in accord with the advice
received.
We frequently hear complaints to
the effect that the forms provided
are abstruse and difficult 10 under
stand; that they ought TO be simpli-
fed; that the information requested
is too personal that the Government
wants TO know too much. / have
even heard it said that taxpayer
should be required TO state only his
net income. If YOU could see a few
of the deductions that some taxpay-
ers try TO get by with, you would
. realize what a ridiculous statement
that is. Many would never pay any
tax. as the result of deducting for
business expenses. items that are
purely personal expenses. When you
reflect that the forms are designed
for every type of business or source
OF income. the inevitable conclusion
is that they are models of perspicuity.
For instance a great number of
taxpayers claim credit for dependents
and classifications as head-of family,
in good faith, but without a complete
statement Of the facts it is often i'm
possible to determine whether one is
entitled to these credits in the purview
of the law. A man deducts an item
under travelling expenses. but an in
quirey reveals that 1t covers transpor
tation TO and from work, which is a
purely personal expense,
Furthermore you must remember
that what your return contains is of a
highly confidential nature; that when
it is filed it is not accessible to the
inspection Of anyone except those
who are delegated TO examine It.
Even with those returns retained in
the collectors office, you cannot get
a copy unless written application is
made TO the Commissioner.
1T very frequently happens that
taxpayers who file returns for In
comes in excess of $4,000 get requests
from the commissioner for an ex-
2ianation or for additional data; that
= il always has been a mystery to me
why taxpayer should delay in an
swering. Nothing is to be gained anC
there may be great deal to lose. He
nay lose his right to object to a pro
posed assessment; for the commits
sioner has ample authority after du,
notice to assess the tax and the col
lector to make collection whether tn,
= tax is correct or not, when one fails
to comply with the requirements Tho
n only remedy then is TO file a claim fol
h refund. If you get such a letter
and are in doubt. call at the office
T Very frequently the question is not
nearly so difficult as it appears, an6
\ If we can't solve your problems or fur.
: nish you with information we car
show you the procedure necessary &c
get results.
THE commissioner has extensive
powers; also the collector, and some
times taxpayers get the impression
that when dealing with the govern
) ment, they have no rights; that it il
I a one-sided affair with the rights al
} on the side Of the government. This is
} not the case; and among your rights
t Is an explanation of any additional
t tax TO be assessed against you. The
1921 act requires that the Bureau give