Evening journal., 1922-07-11

the effect that the forms provided
are abstruse and difficult to under
stand; that they ought to be sim
plihed; that the information re
quested is too personal; thai
the government wants TO know
too much. have heard il
said that a taxpayer should be re-
Iquired 10 state only his net in
come. II you could see a few of the
deductions that some taxpayers 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 per-
sonal expenses When you reflect
that the forms are designed for every
| type pof 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 depen-
dents and classification as head of
family, in good faith. but without a
complete statement of the facts It is
often impossible to determine
whether one is entitled to these
I
man deducts an item under travel
ing expenses but an inquiry re-
veals that It covers transportation 10
and from work, which Is a purely
personal expense.
Furthermore you must remember
that what your return contains is or
a highly confidential nature; that
when IL is filed It Is not accessible
TO the inspection of anyone except
those who are delegated to examine
II. Even with those returns retain
ed in the Collectors Office you can
not get a copy unless written apph-
cation is made TO the Commissioner.
"It very frequently happens that
taxpayers who file returns for IN
comes in excess of $4,000 get re-
quests from the Commissioner for an
explanation or for additional data; /
that It always has been a mystery
to me why a taxpayer should delay I
in answering. Nothing is to be-
gained and there may be a great deal |
to lose. He may lose his right 10
object 10 a proposed assessment; |
for the Commissioner has ample 1
authority after due notice to assess
the tax and the Collector to make
collection whether the tax is correct
or not when one falls to comply
with the requirements. The only
remedy then is TO file a claim for re-
fund. If you get such letter and
are in doubt call at the office. Very
the question Is not nearly
so difficult as It appears. and If we
cant solve your problems or furnish
you with information we can SHOW
you the procedure necessary to 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 Is
a one-slded affair with the rights all
on the side of the government. That
IS not the case; and among your
rights is an explanation of any ad-
iitional tax to be assessed aginst
you. The 1921 act requires that the !
bureau give you thirty days time in
which to object to a proposed assess
nent. and with our office here you {
will find that we are not only willing {
% make all proper explanations. but {
ire anxious to do so. We want to I
make you feel that when we exact,
L is reasonable and just. It is some
lines difficult to do this even when
.axpayers are inclined to listen TO
reason. II is impossible to do so
With one who comes in and opens the
discussion with the announcement
d.
,ration at our hands and that he'll
iave to pay a tax whether just or
Unjust.
I'VE get some hard knocks; but
We take them cheerfully. We are
mindful that the office belongs to
he public: and we feel that 1t is our
luty to advise the taxpayer OF his 4,
lights as much as It is our duty 20
ee that Uncle Sam gets what Is =
oming to him. This is the idea that :
he collector and his force want to b
.et across to the public TO the end =
hat there will be perfect co-opera- I,
ion.
"Freauently It happens that the =
My grievance a taxpayer has is that n
e IL paying a tax when he knows s
omeone else who Is shirking. But
oes he tell us who the shirker is? r
Invariably not. Can you blame us i
,r having little sympathy for any
ne who is willing TO continue to
av more than his share as the re-
nit OF assisting another to dodge
he tax?
"In conclusion Of these incoher- =
Mt remarks. I believe that upon re- h
ectIon you will agree that the II
reatest luck in business I could :
,ish 20 you is that your income tax +,
or the current year will be- tre-
lendous.'" lC
Replying TO Mr. Curtin. Charles h
Harrington, "a member of the firm 6,
Z Harrington and Ryan, public ac-
ountants and tax consultants, said; %
"As agents entitled 10 practice be- .
,re the Treasury Department. we >
appear at Washington and h
efore the local Federal tax author .,
les in behalf of clients who have n,
made mistakes In =,
heir income tax returns. n
practically every case of erron-
Gus return that passes through our a
ands Is due TO the unfamiliarity n
18th the requirements OF an exceed
Ugly technical law covering the re-
urn Of n corporation. particularly
here the PROPOSITIONS OF Intangible
nd inadm issable assets and changes
! invented capital are involved and ( .,
has been said that less than ten ~
er cent OF all corporation returns e.
re filed CORRECTLY and accented with II