davidaulloa/AmericanStories huggingface dataset:
Evening star., 1960-04-27

brk. Colonial. 3 bedrms., u baths,
den, plus an air-conditioned addi-
toned containing liv. rm.. hedrm.,
full bath and compl. kit. Call Mrs
Richardson, EN-. 3-5OSo' with
THOMAS L. PHILLIPS CO.. OIL.
Evening star., 1960-04-27
H. A. GILL g. SON

REALTORS DE. 2-50OC
GEORGETOWN AREA, 369S s ST
NV W.-RESTORED GEORGETOWN
TOWNHOUSE. Open daily, = It'll i
pm. Ewes. call FE. 3-34S2 or CO
$1,000. WALKER g. DUNLOP,
INC, Realtors, Uptown once, EN-
2-61l5.
Evening star., 1960-04-27

DUTCH COLONIAL - In Forest
Glen 3 tWin-sIze bedrms., 10 by
L. din rm full bsmt pretty
ward with trees Sl6,750. FLA
terms.
Evening star., 1960-04-27
THOMPSON CO., JU. $4,000

BETHESDA-Built TO last; steel
and brick; architect designed. 3
bedrm. modular, stainless steel kit.
VICE wall-hung refsr. lst-flr.
fam. rm., tree-shaded cor. lot: up
per 2Os. OIL. 2-76S9. NO AGENTS
Evening star., 1960-04-27
cHEyY CHASE. MARYLAND

New listing OF an attractive homt
of brick and stone, CONSISTING Of
spacious 1st floor. modern kitcher
with dishwaSher and disposal. love,
= baths on 2nd floor. Out-of-grounc
rec, room. shaded EaTden. Rose
mary Elementary and Leland Jr
Hieh School area. To inspect. cal
Mrs Carter. Ma $4,000; ewes
and week ends. FE. 3-l9Is. BOSS
q puET pc INC
Evening star., 1960-04-27
MONTGOMERY 60.

NEW HOMES IN FOREST GLEN
AREA RAMBLERS UNDER CON
STRUCTION. CLOSE-IN WOODED
SETTING 3 ICE BEDRMS., II.
BATHS. DAYLIGHT BSMT. Sl7,-
$50. EXCELLENT TERMS.
Evening star., 1960-04-27
Mr.. .
M
Mrs.

And all your children viii be
pleased 10 own this ElesminE, all
brick 3-bedrm home that con-
tains a full separate dining rm +,
table space IN the kitchen and de-
lightful living rm with f~Pr'
basement, too. and on a lovely
shaded lot. Vacant. Slb,95O. On y
TRADE
KEN DRUSKIN & CO.. 10 5-3366
Evening star., 1960-04-27

93l5 East Parkhill Dr. Centrally
air-cond. 2 bedrm., = bath ram
bier very conv. TO NH and Naval
Hosp. should make summer living
a pleasure. S29,500.
Evening star., 1960-04-27
THOMPSON CO.. JU. $4,000

KENSINGTON; SI9.95O-Cute g.
bedrm rambler: nice kit. storage
attic, patio. pretty yard. easy TO
bVyi
Evening star., 1960-04-27

st. GATHERINGS Parish-This i'm
msculate rambler features 3 bed
rms. now and room for . more
upstairs. Anchor-fenced ward
Vslk-out bsmt. and many extras
Priced at only SlS.q5O II can
be yours for monthly payments
less than the average rent people
pay. It's vacant and ready for
immediate possession Just cal
our Maryland ONCE, 10. 5-OS4i
1-535Ol.
Evening star., 1960-04-27

CHEVY CHASE CLUB. MID .Os-
should sell almost instantly! Fine
orlck construction with heayy
Slate roof. Perfect condition. BED,
ROOM AND FULL BATH ON IS
FLOOR! enormous tedrms. anc
oath on 2nd, Full basement. porch
garage; level fenced lot in a besu.
THU area OF fine homes neal
Somerset grade school FRANK s
PHILLIPS; INC, DI. 7-14ll; ewes
Evening star., 1960-04-27

KENSINGTON-S15O cash, Sis
monthly buys immaculate. 3-beG 70
rm-, 2-bath Cape Coo. with family
KIT. sep. din. rU- beaut pine
paneled rec Tm lovely ward
10. 5-S630. G. A. SCHLESINGER
Evening star., 1960-04-27

CHEVY CHASE = Cheerful. sunht
Brlck Colonial Slate roof, gleam-
ing hoors. Newly decorated. 3
tWin-s;zed bedrmS., oil h " h. Gar
/ walk to shopping. schools, play
/ ground Brand-new kit. . baths:
Evening star., 1960-04-27
POTOMAC

GLEN HILLS AREA
Near Lakewood Country Club New
3-bedrm rambler on over an acre.
Excel fam nm kitchen arrange
ment On uuIet street IN an area
COny to Rockville, Route g4O and
Potomac Nllier-Ruin S36,5U0,
Ewes Mr.. Rose GA 4-5@5G.
W c & A N MILLER DEV co.
LIST YOUR HOME WITH US
POTOMAC OFFICE
AK a-93sG AK 9-a5f3
QUAINT ACRES - Four bedroom
brick ranch Cape Cod on pictuT-
eSque
ROLLING ACRE"
Rec rm hot-wster heat, 2-caF
garage, fireplaceS and many de
luxe features.
W j NICHOLAS HE 4-I0O0
Evening star., 1960-04-27
BETHESDA

5115 Lone Oak DR.. Small family
This > bedrm expansion attic
home on beautiful corner lot
may be for you. 100000.
Evening star., 1960-04-27

ton doctor or dentist. home and
once can be combined in this very
lyaole 4-bedroom rambler. plenty
OF parking. nice yard. house IS
sounoly constructed. may need
some reoec. Priced IN low 3OS.
lYOUNRIN &, Co 10 4-SOSo
Evening star., 1960-04-27
AMERICAN UNIV. PARK

CATHEDRAL AVE. AREA-EXCEP.
Townhouse, priced in mid-20s. list.
floor den, powder rm., 4 bed.
rms. sitting rm. and baths or
2nd floor. Garage. Inspection, Mr.
DUMONT, OIL. 4-162g. Thos J
Fisher A. Co Inc DI T-HS30
Evening star., 1960-04-27

BETHESDA, Whitehall Manor =
New, WILLIAMSBURG Colonial: CEN
ter hall, 2I-ft. liv. rm. with fire.
pl.: fam sized din. rm.. GE kit
with breakfast space; den, powder
rm.: md floor, q bedrmS., > baths,
dressing rm. of master hedrm.,
stairway to attic; bSmt., recrea-
ton area " wifrepl. screened porch,
garage. Price nid-40S. Trades con
Sidered MF S-A653: ewes, OIL. g.
aIn1 OWNER -RIIII DEP
Evening star., 1960-04-27
MOVING, PACKING, STORAGE

1912 NH. AVE. NV. Spacious
garden type , bedrm., Apt. :0l. .
Liv., din.i kit, bath, lge. closets.
Evening star., 1960-04-27
Overlooking
Potomac River

Completely air-eond. brick
split-level spacious home. 5
bedrooms, 3 baths, rec.
room, equip laundry room,
immed.; S325. GEORGE MA
SON GREEN CO.. REALTOR,
IA ANAnn
Evening star., 1960-04-27
HOUSES UNFURR. TO RENT

ALEX. - 5-bedrm., 2-bath brick
Colonial; Just of Russell rd
VACANT. 5000. VIRGINIA REAL.
TY CO., OF. 4-S5OO
ALEX -bedrm., 2-bath contem-
porary on l4-acre fenced yard
ultramodern kitchen. > patios,
picture windows; available May
Is on 2-year lease for only S15U
per mo.
TOWN & COUNTRY REALTY
KF R.klnn a 'T{1 q
Evening star., 1960-04-27

CHEVY CHASE - Detached, Ber
Murch School. Blessed Sacrament
parish. Just of Conn. ave. sun.
bright rms, plus third floor Hot.
water heat. Gar. SlS,95O.
REALISTINGS CORP OIL. o-030S
Evening star., 1960-04-27
ROBERT E. LOHR, INC
REALTOR HE, 4-40O0

OLD GARRETT PARK; stones
throw to schools and rec. center
-All-brick 4-bedTm Cape COD.
level lot: bus at cor. Only Sl9.-
500 Call JU a-SSSU for appt.
Hi nFRRANn RI
Evening star., 1960-04-27
KENSINGTON-PARKWoOD - Brk

hENSlN1lON-PA - Brk.
rambler. 3 bedrms., llv. I'm din
area. lge kit disposal ana dish
washer, paneled rec. I'm. and
work rm.: cony. ~ schools Sl6.-
$50. SIGLER & CO, 10. 4-S3S3
Evening star., 1960-04-27
HOUSES FOR SALE-N.W.

brick Colonial: liv. rm..
din. rm., modern kit, breakfast
nm: 3 large bedrms. and baths
on End. FIR; 3rd. fir. finished bed :
o.: rec. rm.; att. garage. In
mediate occupancy. In low 30S.
Call WO. $4,000 til 8. EDW. H.
TnNEG q, Cn INT
Evening star., 1960-04-27
HOUSES FUR sALE-Mn,
KENSISGTON :

- Brk. rambler. 3
oedImS, full baths, sep. dir
rm.. lac. mod de luxe kit pine
paneled rec. rm. FHA approved and
priced under Sla.q5O ?. "
BERENS SALES, INC, JU. 7-1TOQ
Evening star., 1960-04-27
DIPLOMATS

And other discriminating buyers
will love this beautiful 4-bedroom
2-bath, sll-masonry constructed
home Located on magnificen'
lot in Bethesda featuring living
room with fireplace. formal dininr
room, new Kitchen and g-Car ga
rare Completely redecorsted to
suit even the most disCTininstInr
Evening star., 1960-04-27
.S .l-IDIt4S INLHLI OL. --FWIU III
CLOSE 10 THE pARK. nlnu IL.
CLOSE-IN WHEATON iocatoJ

for the youngsters, relaxation foI
the oldsters; 3 bedrms = baths
large lot; asking Slg.50O You'll
IKE this place. RIPLEY CO., JU
Evening star., 1960-04-27
CHEVY CHASE

CHEVY CHASE, close in loc.-Brick
rambler on lovely wooded lot, lge
rms, , n baths, bkfst. space in
kit, hrepl, fully tiled bsmt., mic
Evening star., 1960-04-27
BETHESDA REALTY OIL. 4-141.

ChEtf CHASE - Price reduced
SpotlesS Dutch Colonial with mod
eTn kitchen, garage, rumpus nm
screened porch: big trees. $1,000
Gown Will buy Sl6.5OO.
Evening star., 1960-04-27
James c. Conlev & Co.

a527 Gs Ave JU. a-ila4 TIL 8
KENSINGTON-An excel. value
attrac brick split-leyel on wooded
setting. sep din Tm all-elec kit
with bkfSt area. 3 twIn-size bed
rms, fun baths, family I'm eT.
eel financing avail S@l, $50
KORZENDORFER REALTY, OIL
Evening star., 1960-04-27
OWNER HAS

Kept this home in perfect condi-
tion and the location. near Plyers
Mill road and east OF Georgia
avenue, is perfect Close 10
schools, bus, churches and shop
ping A nice 3-bedroom brick Co.
lonial with garage. den powder
room on 1st floor and lovely
Evening star., 1960-04-27
KENsINGTON-BY OWNER

( bedrms. > baths ike new lRe
wooded lot Assume lge a.,
GI loan 500 400 WI s-0352
KENSINGTON - Sorry. no bsm'
for butler, lust spotless 10 ?
home Vsitins for a smart buyer
reduced to Sl1 500 Save on LOW
Low 4i4Ts loan. 10. 5-2555.
The journal. (Caldwell, Ohio) 1934-1961, 1960-04-21
Evansville

SARAHSVILLE - Mr.. and
Mrs. Wiley West and sons enter
tanned Sunday with an anniver-
sary dinner, honoring Mr.. and
| Mrs. Vernon West. Guests present
were Mr.. and Mrs. Ben Robinson
and family, of Caldwell, MI. and
| Mrs. Melvin West, of Mt. Zion,
Mr.. and Mrs. Charles West and
children and Mr.. and Mrs. Robert
Smalley and children, of Canton.
Personals
Mrs. Junior Murrey, of Canton,
was a guest of Mr.. and Mrs.
Mark Rossiter, Friday.
Mrs. Dean Brown, of Canton,
is spending the week with Mr..
and Mrs. Philip McWilliams.
Mrs. Mildred Robbins, of Co.
lumbus, and MI. Harold Butler,
of Norwalk, spent the weekend
with their mother, Mrs. Luna
Butler.
Mr.. and Mrs. Delbert Swain, of
Columbus, have been visiting
with Mrs. Orpha Swain and Mr..
and Mrs. Irwin Johnson.
Mr.. and Mrs. Buster Nelson
and family, Of Columbus, spent
the Easter holidays with Mr.. and
Mrs. Eli Rogers.
Mr.. and Mrs. William Malcolm,
of Canton, spent Sunday with MI.
and Mrs. Redmond Archer.
Mr.. and Mrs. Maynard John
son, of Caldwell, visited with
Mrs. Maggie Cooper, Monday.
Mr.. and Mrs. Reed Mellon and
children, of GAINESVILLE, were
Sunday dinner guests of Mr.. and
Mrs. Roy Mellon.
The journal. (Caldwell, Ohio) 1934-1961, 1960-04-21

"If you are called in, you
are not being put in a class with
notorious tax evaders," Draper
assures. "Unless you have de-
liberately evaded liability or per-
petrated a fraud, the worst you
can expect is a bill for additional
tax plus interest"
I'm many cases there is no
additional tax to pay and in a
few there is actually a REFUND"
he pointed out. 'The Govern
ment may merely wish to see
substantiation of your deduction
claims. In addition to returns
involving large incomes and ques-
tionable deductions, the IRIS must
also examine at random a sub
stantial number of average" re-
turns. If all the"Mr. Average"
were ever tempted to exceed
their legitimate deductions, safe
in the knowledge that they would
not be checked, the results would
be chaotic. Cheating would in
crease, rates would go up, equity
would vanish and finally the
whole tax structure would col
lapse.
"The spot check and the tax
payers conscience r the only
effective deterrents to a general
decay of our tax system"
IRIS officials have indicated
that two of their current targets
are taxpayers who fail to report
dividends and interest, also those
who stretch their deductions such
as charitable contributions and
miscellaneous business expenses
to so-called "safe" percentages.
Because the Governments rev.
enue losses in each category a
mount to millions of dollars an
nually, the spot check" takes
on added significance.
The first-level meeting is with
an IRIS agent and may be held
in the Government office Or at
the taxpayers place of business.
Except for obvious errors Of
arithmetic or apparent fraud,
questions will involve differences
in judgment over such items
as depreciation, allowable bus
mess expenses, valuation of in
ventories and ALLEGATION or in
come or cost between years.
In addition, the examiner will
The journal. (Caldwell, Ohio) 1934-1961, 1960-04-21
WhIGVILLE news ITEMS

WHIGVILLE - Mrs. Kenneth
Cutler spent Monday with Mrs.
Wayne Hayes, of Caldwell.
Mr.. and Hrs. Herman Garden
spent Wednesday evening with
Mr.. and Mrs. Donald Berry.
Mrs. Kermit Border and daugh-
ter, Ann and Mrs. Wayne Border
of Coal Run, spent Wednesday
with Mrs. Ray Clark.
Mr.. and Mrs. Brady Archer
and daughter and Glen Archer
were recent guests of Mr.. and
Mrs. Carl Summer of Parkers-
burg, w. Va.
Mr.. and Mrs. Donald Berry
spent Thursday with Mr.. ard
Mrs. Harry VanDyne of Summer
field.
Clarence West, of Columbus,
spent the weekend at his home
here.
Rev. Myron Cutler preached
at the Beaver Baptist church and
Balais, Sunday.
Ward McVicker was a caller
here Friday evening.
Mr.. and Mrs. Kenneth Cutler
spent Sunday with Mr.. and Mrs.
Carroll Cutler, of Cambridge,
also visited Mrs. Margaret Frank
The journal. (Caldwell, Ohio) 1934-1961, 1960-04-21
Here & Yon

HERE AND YON - There will
be special services at ME. church
Sunday in Sarahsville and a
cordial invitation is extended to
all denominations. Rev. James
Heckathorn will be present. Ser
vices starting at 9:15 each Sun
day. Had a large crowd last Sun
day for which we were very
grateful. Please come back when
ever possible.
Recent visitors of Emma and
Fannie Kirkbride were Mrs. Nora
Forshey, Mr.. and Mrs. William
kirkbride and family, Mr.. and
Mrs. Bernard Stills and family,
Osa Secrest and Joe Johns.
Mrs. Addison Rossiter and
daughter, spent Sunday p. m.
with her mother, Mrs. Eta Ray
ner and children, Linda and
Larry, of Ava.
Mrs. Ruth Denton and children
were Sunday visitors of Mr.. and
Mrs. Raymond Polling. Other
callers were Mr.. Dwight Ogle,
Richard Gibson, Callie Meighen,
James Ray and Athel Moore.
Henry Heisler spent Easter
Sunday with his sister, Mr.. and
Mrs. Israel Pitts.
Mr.. and Mrs. Robert Warrick
and children, of Canton, Mr.. and
Mrs. Junior Polling and children
were recent visitors of Mr.. and
Mrs. Raymond Polling, of Sarahs-
vile.
Mrs. Addison Rossiter and
daughter, Janice were recent visi-
tors of Mr.. and Mrs. Billy John
son on Caldwell route 6.
Mr.. and Mrs. Harley Dillon
and children were weekend visi-
tors.
Sunday visitors of Mrs. Osa
Secrest were her son, James and
family, of Byesville.
George Steele has been releas-
ed from Guernsey Memorial hos
pital at Cambridge to his home
in Sarahsville. We wish him we'll
real soon. He is in fair condition.
Mrs. Nora Forshey was a re-
cent visitor of Marie Polling and
family.
Mr.. and Mrs. Frederick Went
worth, of GAINESVILLE, are proud
parents of a son, who arrived
April 9Th, weight seven pounds
and two ounces. He has been
! named James Arnold.
The journal. (Caldwell, Ohio) 1934-1961, 1960-04-21
means taking the case to Federal

means taking the case to Federal
District Court, where judge and
jury will hear it, or the the Court
of Claims. A second alternative
is to take the case to Tax Court
where the tax need not be paid
until the suit is lost"
Draper emphasized that, at
each IRIS plateau, there is a time
limit within which the taxpayer
must make his decision to either
accept or reject the Governments
proposal. Failure to decide may
prompt the assessment of addi-
tional tax, although extra time
is usually granted if requested
for a good reason.
IF your tax return is ques-
toned, you have a problem
Draper comedies, "but it certain
ly isn't the worst thing that can
happen"
The journal. (Caldwell, Ohio) 1934-1961, 1960-04-21
CALDWELL ROUTE } HAPPENINGS

CALDWELL ROUTE 3-Esther
Garvin called on Edna Boyd and
Vergie Gardner, Monday.
MI. and Mrs. Glen Garvin
spent Tuesday evening with Mr..
and Mrs. James Garvin.
Mrs. Guila and Esther Garvin
were helping Edna Boyd, We'd
neSday.
Fred Peddicord called on Edna
Boyd and Verge Gardner, We'd
nesday.
Edna Boyd, Esther Garvin,
Guila Garvin and Lizzie Radcliffe
entertained the Wonder What
Ladies, Thursday at Edna Boyd's.
Several from this vicinity at
tended the funeral of Dottie Joan
Nickles, Friday, at the Olive
Green church.
Mr.. and Mrs. Ronnie PARCEL
and Mr.. and Mrs. James Garvin
spent Friday evening with Mr..
and Mrs. Glen Garvin.
Mr.. and Mrs. Willard Smith
and sons, Mr.. and Mrs. Glen Gar
vim, and Mr.and Mrs. Moniford
Allen attended the Avice Eicher
sale, Saturday at Sharon.
Mr.. and Mrs. Glenn Garvin call
ed Saturday evening on Mr.. and
Mrs. John Garvin. They also
called Saturday afternoon on
James Garvin.
Myron Wiley, of GAINESVILLE
spent Sunday with Mr.. and Mrs
Alva Garvin.
The journal. (Caldwell, Ohio) 1934-1961, 1960-04-21

lin at the rest home.
Mr. and Mrs. Kenneth VanFos-
sen and children, Of East Union,
spent Sunday afternoon with her
parents, Mr.. and Mrs. George
Berry.
Freda Cutler was at Caldwell,
Friday.
Mr.. and Mrs. Earl Clark, of
Middleburg, Mr.. and Mrs. Kermit
Border and daughter, Ann, of
Coal Run, spent Sunday with Mr..
and Hrs. Ray Clark.
Dick Longberry and Shirley
Bates, Of Columbus, and MI. and
Mrs. Kenneth Bates, of Cam
bridge, spent Sunday with Mr..
and Mrs. Chester Bates.
Mrs. John Thomas was called
to Marietta recently by the i'll
ness of her sister, Mrs. Mag
Thomas.
Wiley King was calling on Mr..
and Mrs. George Berry, Friday
afternoon.
Freda Cutler was calling on
Ruth Clark, Tuesday evening.
Mr.. and Mrs. Ray Clark and
children spent Saturday with Mr..
and Mrs. Kermit Border, of Coal
Run.
The journal. (Caldwell, Ohio) 1934-1961, 1960-04-21
Nj. Tabor

MT. TABOR - Nancy Martis
spent Tuesday evening with Mr..
and Mrs. Neal Stephens and
daughters, Ann and Lynn.
Mrs. Verna Kirkbride and
daughters, Joy and Gay and
Jerry and Terry Martin visited
Mr. and Mrs. Neal Stephens and
daughters, Ann and Lynn, We'd
nesday evening.
Elsie Wright visited Mrs. Otis
Martin, Wednesday evening.
Mrs. Verna Kirkbride was a
business caller in Caldwell, Fri
day forenoon.
Nancy and Roger Martin, Mrs,
Verna Kirkbride and Gary Wehr
visited Mr.. and Mrs. Neal Ste
phens, Saturday evening.
Nancy Martin visited Rutf
Parson, Sunday afternoon.
Roger Martin visited Johnny
Crum, Sunday afternoon.
Mrs. Otis Martin and sons
Jerry and Terry; Mrs. Verns
Kirkbride and daughters, Joy and
Gay visited Mr.. and Mrs. Jerome
Morris and daughter, Janet, Sun,
day. Other visitors were Mrs
Clyde Stephens and daughter.
Sue, Mr.. Robert Morris and
daughters, Rita and Reva, Mr.
and Mrs. Mckinley Morris ano
daughter, Kay, Mrs. Dwayne
Shroyer and daughter, Tina, Mrs
Jack Cline and children and Mr.
and Mrs. Jim Stephens and chill
dren.
Mrs. Everett Archer and son
Dale and Mr.. and Mrs. Kenneth
Martin and son, Ricky, of Column
bus, visited Mr.. and Mrs. Otis
Martin and family, Sunday even.
ing.
Elsie Wright visited Mrs. Floyd
Miracle, Sunday evening.
rIoccifioH Dow niuidanHc
The journal. (Caldwell, Ohio) 1934-1961, 1960-04-21

VIII quickly check every tax
payers returs against records
not only of his employer, savings
bank, dividend paying corpor-
atoms, mortgage holder, but in
fact every one with whom he has
had some financial dealings. But
at present such high-speed office
equipment is limited to the math-
ematlcal check of the clerical
accuracy of nearly every return
filed.
The selection of which returns
are to be audited is still a matter
of individual judgement of In
ternal Revenue Service en-
ployees who classify returns.
This special section of each
District Directors office is
trained to spot returns which
appear to be incorrect, and those
individuals seem to acquire a
sixth sense" for detecting errors
IN income, deductions, or exemp-
tons. In addition, an undis-
Fcloseo percentage of innocent"
returns are selected for examin-
alton each year as a check on the
efficiency of the classifiers and as
a test of the unwary MA. Aver
age"
For you who are invited to visit
with the U. S. Government to
discuss the details of your in
come tax return, Mr.. Draper has
three basic pieces of advice:
L. Don't be antagoniStic. 1t
won't help. The interviewing "a
gent has strict instructions to be
courteous; if you r~eciprocate,
your visit will be less trying.
2. Don't be encouraged by stor-
les of percentage settlements
with big taxpayers. These are
rare and involve special collec-
ton problems.
3. Be prepared to substantiate
items Questioned with factual
material such as cancelled checks,
paid bills, or receipts. You can
bargain on matters involving
judgment such as the value of
damages in a casualty loss or
on items on which the Govern
ment doesn't expect detailed
proof such as sales tax paid. But
once you have conceded the &C
curacy of the agents findings,
don't try to bargain further. 1t
won't work
The journal. (Caldwell, Ohio) 1934-1961, 1960-04-21

lIllOT1IldllOll IT,
garding certain deductions or ex-
emptions claimed. If John Doe
has deducted an unusually high
amount of charitable contribu-
tons for a man in his income
bracket Tin 1856, the average was
1929 for a taxpayer of $4,000 in
Gomez, the agent will probably
wish to see something in support
of his claim.
By the end of the discussion,
the agent will sum up his opin-
ion in the form of a proposal
for tax adjustment if he feels SO
justified. He will calculate the
new tax total and ask that the
taxpayer agree to the assessment
by signing an IRIS form. But he
cannot force judgment upon him.
These are consent proceedings,
not judicial. If John Doe wishes
to appeal, he may.
What remedies r available
to the taxpayer who feels ag-
grieved by the revenue agents
proposal? There m three al
together = two within the Internal
Revenue Service structure; the
third, to which only a fraction
of one per cent of all income
tax disputes go, is in the courts.
eff MI. Doe feels he is right
and that his position will stand
up, he should appeal" Draper
declares. "He must remember,
of course, that if he wins, he
pays no interest at all, but that
if he loses, he is assessed interest
up to final settlement time"
The majority of cases are set
i tied with the examining revenue
agent. However, those who pro-
coed further are accorded an in
formal conference, the first level
of appeal. This time he meets
with a supervising agent in the
audit division of the District
Directors office. Here again, at
the conclusion of discussions, an
adjustment will likely be pro-
posed, with the taxpayer reserv-
ing the right to accept or reject.
The second level of appeal is
the IRS' Appellate Division. At
this point the taxpayer must file
a document known as a protest,
which states in writing his side
of the case. He now faces an
entirely separate branch of the
IRIS = one which has greater
latitude in exercising judgment
in the gray area between absolute
right or wrong. Consequently, at
times, this Division brings a
fresh viewpoint to the dispute.
AS at the first two levels, the
taxpayer may appear in his own
behalf, the practitioner who
helped prepare his return may
also represent him, but, unless
he is enrolled to practice before
the Treasury Department, he
may not appear with the tax
payer beyond any meetings with
the examining agent. Most CP
AS and attorneys I qualified
to represent taxpayers in In
ternal Revenue Service proceed
ingS.
If Appellate Division proceed
ings still do not resolve the tax
payers case to his satisfaction,
he may take his case to one of
three courts = any Federal Dis
trict Court, the Court of Claims,
or Tax Court.
Before going beyond IRIS dis
cussion levels, the taxpayer
should consult a lawyer" Draper
cautions. ANY court proceeding
is a highly complex matter and
should be handled by someone
technically competent to do So.
One alternative is to pay in full
the tax which the Government
claims you owe, then u the
Government for a refund. This
The journal. (Caldwell, Ohio) 1934-1961, 1960-04-21
Here Is What To Do II Your
Income | ak Return Is Questioned

A prominent Ohio CPA today had words of caution and comfort
for the lonelest man in the income tax picture the one in rs whose
return is questioned.
Robert A. Draper, President of The Ohio Society of Certified
Public Accountants, emissions an era when electronic mashinery
The journal. (Caldwell, Ohio) 1934-1961, 1960-04-21

Friends were notified of the
death of Belva Wiley. Burial
was on Saturday in Pennsylvania.
Mr.. and Mrs. Ronnie PARCEL
spent Sunday with Mr.. and Mrs.
Glen Garvin, Mr.. and Mrs.
Ernest Barnhart and son, James
Edward spent Sunday evening
with them.
Mr.. and Mrs. Wayne McFar-
land, and Mr.. and Mrs. Norman
Woodford and family spent Sun
day with Mr.. and Mrs. Robert
Reed and family.
Miss Marjorie Morris spent
Friday afternoon at the home
of Mrs. Fred Zimmerman.
The journal. (Caldwell, Ohio) 1934-1961, 1960-04-21

Maybe gentlemen prefer
blondes because they have an
average of about 100000 hairs
on their heads. A brunette has
an average of 100000 hairs, while
a redhead has an average of
about 10000.