Evening star., 1925-03-08

The united states Board OF Tax
Appeals, created by the revenue act
Of 1924. has now been. functioning
seven months, and in that time ha s
received 1900 petitions and actually
disposed Of about 500 cases. This
appears to set a new record for ac-
tion in such a young organization
under the Government. 1t has been
said that some OF the Federal bu-
reaus and commissions did not actu =
ally begin functionins for a-year or
a year and half after they were
created by law.
The tax board, however, takes it,
self seriously. 1t realizes how tre-
mendously important 1t may be in
assisting the citizen in unrsvelins his
tax tangle. Prior to it's creation a
taxpayer who felt that he had been
overcharsed on his taxes had no re-
dress other than to pay them and
then file his claim for refund. This
was a long and tedious performance.
II he were granted a refund 1t some
times took several years for the
matter to be adjusted and for him
to obtain it.
Feared Advance Decisions
In addition he had the natural
feeling that the commissioner of in
ternal revenue would be inclined 10
decide any doubtful question against
the taxpayer. This might be done not
from a desire to discriminate against
the taxpayer, but from desire to prove
the Commissioner efficiency by collect
ing as much money for the Government
as possible.
Under the law which provided for
the new board the commissioner of
internal revenue cannot collect any
tax IL the taxpayer wishes to appeal
1t. The board must give its decision
first. If this decision is in favor of
the taxpayer. the commissioner ma y
either abide by it, or IL he still feels
that he is right, he may sue in the
courts to obtain the additional tax.
:. The taxpayer has the same privi-
lsge. IL the decision is unfayora BILE
TO him he may pay the tax demanded
and then sue, in the. District Court
or the Court of Claims to recover 1t.
However, il the tax has already been
paid he cannot petition the hoard,
since it has no jurisdiction to com
pei the Treasury to refund 1t. He can
only sue to collect refund, q .'-
. IT Members Appointed.
The act provides that the President
may appoint 2s members whose terms
shall expire on June 2, 1925, and that,
thereafter. the board shall consist of
z members with overlapping terms
running UP to 10 years. The act was
passed June'2, 1924, and early In July
the President appointed IL members.
These appointments were made
without reference to poIitics-there
being both Republicans and Demo
Gratis on the board. They are for the
most part active, energetic men in
A ~ all
had training and experience which
particularly fit them for their posi-
tions. Above all they are tremen-
dousiy enthusiastic about the work
Of the board, and none OF them is a
40 O'Clock scholar" They all report
early and usually may be found in
their offices UP until 8 or o'clock. IT
is not uncommon FOR them TO work on
Sundays and in the. evenings.
Several of them gave UP opportunities
which guaranteed substantially larger
incomes than they receive as COM
pensation as members of the Board
of Tax Appeals. They feel, however,
that they are participating in a big
public service and a personal feeling
OF satisfaction makes up-to them their
monetary loss. "f5f'-is r.. ,...
= Have Spirit Of Service. ..=..
l. RXnt mere mlKnL De. AoQeQ InAt
the enthusiasm does enot end with
the members of the board. The force
Of clerks and stenosraphers with
which they. have surrounded them
selves has become innbued with the
same spirit and few are clock
watchers" Four-thirty does not
mean a breakneck race for hat and
coat in this organization. Perhaps
an explanation of this, Is that every
clerk was carefully picked with a
view to his particular qualifications
While they come under the same rules
and regulations as other civil service
employees, these rules are Adminis-
tered with as little irksomeness as
possible. Each one is intensely in
terested in the work Of the board
and anxious to do his bit toward
making 1t a success.
The board Is an independent
agency. separate and distinct from
any other department or bureau. II
is responsible TO no Federal. authority
other than the President. 1t Is In
effect a judicial tribunal OF limited
jurisdiction. 1t has power to review
determinations OF the commissioner
of internal revenue with respect to
income and profits taxes. estate taxes
and the new gift tax. 1t has nc
precedents to 60 upon and Judges
each case upon the facts and circum.
stances as laid before it.
For the first time the taxpayeI
feels that he has a fair cha nra vhsr