Show I Income Tax 0 0 ulous penalties are Imposed by bythe the re enu act of 1924 tor for to tile file a II return and pay the th tac on Oil time lime and nd tor for making a IL fraudulent fraudulent lent return Distinction lon is made between failure and willful ta- ta fa- fa faure ur ure to rile file a return Per failure to file rile the th return rn on time lime the pen pen- penallY pen penalty SIll allY Is la 25 21 Z per cent ot of o the amount ot of otI I the tax unless a IL return Is later filed an and It it 11 1 sho n nto to time the commissioner M et B Internal revenue that such allure faIlure was ILS duo due duoto duoto to a 0 reasonable cause cau e and not to neglect If It a taxpayer cx- cx cx ordinary s care and prudencO and n t el was s un-ablo un able to file a return within I the prescribed time lime the dela li It due to I I a reasonable cause r or 1 or willful failure to IP make nuke a re- re return return I reI turn the penalty is not more 10 or Imprisonment for tor not notI more titan Ihan one year or both and I In ad addition 25 21 per cent ot cf o the hei amount of ot the tho ta tax tas 1 lor or a nI a false 01 ot fraudulent re return I turn the lly Is not mOl mole e than 1 10 0 or Imprisonment for tor or not nomore Imore more than thon the ican ear or both and andin andIn In addition n 50 per cent ot of o the Iho lamount amount of ot the tax lax ax In case of 01 a 0 do- do I It If thre thae th re Is h a deficiency there thero Is ridded added to the ta tax it at the rate of ot 6 per cent a ear front from date prescribed for tor the Ill I'll payment ment of othe the ta tax to 10 the date the deficiency Is a ases d In lit addition there added 5 per cent of ot the amount ot of otho tIle the deficiency If due duil to 10 negligence I but is without Intent to deli nod It IC Idue due to fraud the amount adde added 1 In Inn n addition Is 50 per cent of ot the dc- dc de I |