Evening Republican, Volume 22, Number 65, Rensselaer, Jasper County, 18 March 1919 — TAX MUST BE PAID IN FULL [ARTICLE]

TAX MUST BE PAID IN FULL

NO INSTALLMENT PRIVILEGE FOR RETURNS ON INCOME AFTER MARCH 15. Washington, March 17. —Persons who neglected to pay the instillment of income taxes last Saturday have lost the installment payment privilege and must now pay their entire tax upon demand of a revenue collector. ~ •> To avoid the penalty of 25 per cent in addition to the regular tax, persons who failed to file returns Saturday may n-ow submit belated returns with a sworn statement of the reason for deliquency. Without this the penalty will be imposed. These policies, announced today by Internal Revenue Commissioner Roper, are intended to grant a degree of leniency to those who for some legitimate reason failed to file their returns when they were due. -By law, however, the installment payment privilege is removed from all failing to make payments on time and the internal revenue 'bureau has no authority to change this provision. A revenue bureau statement on the explanation follows: “Revenue collectors will accept all deliquent returns presented after March 15 and deposit any payment made therewith. Under law failure to make first payment by March 15 automatically makes the whole tax payable immediately. Taxpayers filing income returns susequent to March 15, therfore, must pay in full, but if the taxpayer submits a partial payment he will he notified of the balance due later in the regular procedure of listing and sending notices. In reference to the penalty of 25 per cent additional tax for all deliquient the policy will be to proceed sympathetically in accordance with 'the regulations permitting the taxpayer if he desires to file on affidavit within ten days explaining the cause of the delinquency.” The statement was take to indicate that persons who paid their taxes later than Saturday may have as much as sixty days in which to .pay the remainning three-quarters. Revenue Collectors have been instructed to use their own discretion in determining what constitutes a reasonable cause for failure to make returns or payment on tfime. In some cities, according to reports reaching Commissioner Roper today, collectors' odices were unable to accomodate the last hour rush of applicants and these returned today to file returns in person and make payments. In some of these cases it is possible that the requirement that they pay all installments on demand may not be enforced. Reports today showed that hundreds of thousands of small taxpayers paid their entire taxes Saturday and faiiled to take advantage of the installment privilege.