Evening star. [volume] (Washington, D.C.) 1854-1972, 1931-03-01
COMMISSIONER BURNETT
EXPLAINS INCOME TAXES
Declares Intention of Bureau to Collect
From Illegal Incomes in
Address i'm Forum.

| tax and in others secure for him q
refund Of part of the amount paid.
I feel safe in declaring that the cor
rect preparation Of the average income
tax return Is not q dif1cult problem.
You, Of course, recognize that the in
come tax fornl-1040A for individuals
whose net income Is 5000 or less, and
form 1040 for individuals whose net In
come was in excess Of $1,000 or was
derived from q business or profess
Sion-rnust comprehend all of the
activities In which taxpayers all
over the United States are engaged.
But the form is easily understandable
and can be filled out accurately and
completely with q little thought and
care on the part of the taxpayer. It
Is of the utmost Importance that the
name and address Of the taxpayer be
legibly written. When you consider the
thousands in the Smith, Brown and
Jones family you can readily under
stand that to give the name and initials
and the street address Is Of the greatest
importance. If, after reading carefully
the instructions on the form, you need
aid in the preparation Of your return,
call for it at the ONCE Of q collector
or deputy collector-and my friendly
advice to you Is to make that call as
soon as possible. But first read the
instructions. Many errors discovered
by the bureau on the face Of the re-
turn easily could have been averted
had the taxpayer exercised ordinary
care in computing the amount Of tax
due. Payment Of the exact amount
due is desideratum of both the bureau
and the taxpayer.
May also request with great earnest
ness that the records from which the
returns are prepared be carefully pre-
served. Perhaps the greatest difhculty
encountered in the examination Of re-
turns IL caused by the failure to keep
proper records. Strange as 1t may
seem, there are numerous inaccuracies
even though the total amount reported
consists wholly Of salary or wages. An
employer will gladly furnish 1nforma-
ton as TO the amount Of compensation
the taxpayer received.
Illegal Incomes.
And now o reference to q part Of the
work of the Bureau of Internal Revenue
to which the bureau itself seldom refers,
but concerning which you, as commits
sioner, should be informed. You re-
ceive telegram which informs you that
in q Midwestern city q man whose name
has figured largely in the public press
as an enemy Of law and order has been
COAtACICA VA u CAAAAB "a GfAuluB 1llS H.
come tax. Others Of his like, on sim
liar charges, have entered pleas of
guilty. Immediately there is borne to
you the realization Of the work Of the
splendid men of your bureau, who have
matched their ability and wits against
the brains Of q notorious clique-and
won. And here pay tribute to another
branch Of the Government, the Depart
ment Of Justice, which, under the able
administration Of Attorney General
Mitchell and his assistants, has given
to the district attorney the support and
encouragement necessary to successful
prosecution. 1t is revealing no secret
to say that the end of this campaign is
not yet. Income from Illegal tranSac-
tions-alleged to be the main source Of
revenue of this gentry-iS taxable in
come. It is the purpose of the Bureau
OF Internal Revenue to use every means
within its power to collect 1t. Even the
presence of q bodyguard, hands con-
veniently placed in coat pockets, in this
instance viii not serve as deterrent.
whether honestly or illegally gotten, is
punishable by . penalty Of not more
than $4,000 or imprisonment for not
more than one year, or both, and In
addition rs per cent of the amount of
the tax. For willfully making q false
or fraudulent return the penalty Is not
more than $4,000 or imprisonment for
not more than five years, or both, and
in addition SO per cent Of the amount
Of the tax.
Procedure SimpIifled.
A word now as to the work Of the
field oficers Of the Internal Revenue
service. Recent survey has Demon
strated the increasing success Of the
decentralization program" which
means the transference to the field Of
certain functions in the audit of income
tax returns at one time performed in