Show FIX FAX ON INCOME TAX fax in the tha event of failure to make and an d file on income tax return as aa required by law within the time a certain par cent bt the amount ot of the tax Is required to be added to the tax unless failure to file tho the return within the prescribed time Is shown to tile the satisfaction of tho the commissioner to be due dua to reasonable cause and not to willful neglect the amount amount to be added to the tax la Is five per coat it tho the failure allure Is tor more thaw than thirty days daya with an all additional ivd fiva per cent botich for ouch additional alU thirty hirty dayd or traction fraction thereof during which failure to ille a return don continues not to exceed 26 per cent in jhb aggregate A taxpayer who lies flies a tardy return and wishes to avoid the addition to the tax for delinquency must maka an affirmative showing ot all facts alleged 11 d as a a reasonable cau cause sefor for tall fail uro to fl lie le the return on time in the form of 0 an affidavit davit which should be attached to return alleged ignorance of the law does not constitute reasonable cause for delinquency taxpayers should make every effort to file their returns within the time proscribed prescribed by law and thus avoid the possibility of acho additions to the tax tor for delinquency in filing returns do not forget that single persons or married persons not living with hus husband bandor or wife who earn as aa much as a icek eek tor for the 52 02 wopka weeks of the yervand year and married together who have ag aggregate grega tp earn ing of as duchai much as 2886 I 1 it a wok tor for the year are required to file returns |