Show WAR NINfi ON EVASION OF WHEAT processing PROCESS INO LEVY ilon hon guy T helvering commissioner of internal revenue has isi Is sued the following statement with respect hespect h to efforts to secure improper exemptions from the processing tax on wheat it has been brought to the attention of the bureau of internal revenue that certain persons are taking unwarranted and unlawful advantage pd fid vantage of that portion of section 15 b of the agricultural adjustment act which provides that it no tax shall be required to be paid on the processing of any commodity by or tor for the producer thereof tor for consumption by his own family employed emp loyes or household among the most noticeable violations which have come to the bureaus attention Is the fact that certain people are purchasing wheat front from elevators and are ace taking such wheat to millers having the wheat processed into flour and signing affidavits to the effect that the they are producers this Is it a glaring violation of the provisions con tallied in section 15 b of the ag T rl cultural adjustment act and article 9 of regulations 81 which clearly provide that the producers affidavit must be signed by the farmer who actually produces the wheat it has also come to the attention of the bureau of internal revenue that farmers who actually produce i wit wheat e at ars are taking their wheat to the in mill 1 l 1 having it processed into flour and then selling the flour clour the affidavit which the producer signs contains a sta statement terne t t to th the effect that the flour so sc r received arved by me ma from said pro processor I 1 Is solely for consumption by my own 1 faintly or my employees or my household hous ehod eliod and that no part there of will be sold field tor for any other purpose section 1114 of the revenue act of 1926 made applicable to the taxes imposed under the provisions of the agricultural adjustment act by 19 b ot of abc such 1 act 1 1 t sra jav poses heavy penalties tor violation 1 0 1 of the revenue laws in such cases and reads in part as follows any person who willfully aids or assists in or procures counsels or advises the preparation or presentation sen tation under tinder or in connection with any matter arising the internal bervenue laws of a false or fraudulent frau dulet return affidavit claim calm 1 or document shall whether or not such falsity or fraud is with t the he knowledge or co consent n of the person authorized or required to present such return affidavit claim or document bo be guilty of a felony and upon conviction thereof be fined not more than or imprisoned tor for not more than five years or both together with the costs of 0 prosecution the tha agricultural adjustment act was designed to meet an acute economic emergency affecting all the people of the united states falsifying prof lucers affidavits Is a flagrant violation of the law and tends to defeat the declared policy of the act therefore it will be the policy of the bureau of internal revenue to take ap appropriate it te acal action i in in every case where the provisions of section 1114 are violated every citizen should regard it as a patriotic duty to assist in the program for economic recovery by reporting to the collector ot of I 1 internal revenue of his district any violations of the ha processing tax law that come to his notice transmitted by ira N hinckley collector of revenue |