The circle banner. [volume] (Circle, Mont.) 1914-1939, 1923-03-09
WHEN IN DOUBT, FILE A RETURN


Chas. A. Rasmussen, Collector OF
Internal Revenue for the District OF
Montana, in speaking to the press
yesterday, made this statement: My
attention has been called to number
of articles appearing in various news
papers and publications over the state
from public accountants and so-calied
tax experts giving advice as to just
who were, and who were not, requir-
ed to file income tax returns. In some
OF these newspaper articles | find
number of erroneous statements. 1t
should be borne in mind that none OF
these statements are authorized by
The Department at Washington, or by
tne Collector of this district. Author
lied published statements are sent
out by the Department at Washington
and they have been published by var
sous daily and weekly newspapers in
this state and are being run in num-
erical order. These are authorized,
and taxpayers may rely entirely upon
the information contained therein.
We are continually confronted by
the fact that a number of taxpayers
seemingly cannot escape the convic
tion that because their net earnings
do not reach $2,500, if they are mar
led they do not have to file re-
urn; or that if their net income does
.iot reach the amount which they are
allowed by their exemptions as heads
Of families, they then conclude that
it is unnecessary for them to file a
return. This is also erroneous. Any
single person whose net income is
$1,000 or more must file a return, re-
gardless of what his exemption may
be. Any individual who is married,
and whose net income is $4,000 or
more must file return, regardless of
what his exemptions may be.
There Is a further reason why in
dividuals who are not certain as to
their income and as to their liability,
should file a return if in doubt Every
corporation, partnership, or individual
employing help is required under law
to furnish to the Collector a form
known as number 1899, giving a list
Of their employees and the salaries
paid to them. 1t is often found that
hese concerns have failed to enumer-
ate all of their employees, and it then
becomes necessary to call on the in
dividuals and make an investigation
Is to the amount of salary received,
)r the reason for falling to file a re-
urn. Very often these concerns neg
lect to- give information as to wheth-
IT their employees are single or mar
ried. A check-up is made against this
ist by the Department when the re-
surns for the current year have been
filed. In that case, married man
whose salary was less than $4,000
would be called upon to furnish the
needed information, TO straighten the !
natter out Thus the individual is put
10 unnecessary loss of time and ex-
Dense in appearing before the roIlec- |
tor or Deputy Collector to answer
.hese questions This causes irritation
md friction, for which the taxpayer
ean not well be blamed This could /!
have all have been avoided had the
taxpayer filed return.
The reasons set forth above indicate
0 some extent why it is best When
an individual or taxpayer is not sure /
Of his position, to file a return. 1t |
costs the taxpayer nothing; and a
year or two later may save him con-
trouble, and perhaps ex-
pense. Remember the slogan: WHEN |
IN DOUBT, FILE A RETURN"