| Show M AKE income TAX RETURNS NS NOW the collector of internal re revenue venue forthe for the district of utah james H anderson calls attention to the fact that but a short time now remains for the filing of income tax returns for 1922 both for individuals and corporations and points out that one need not nercess be a taxpayer in ia order to tb be liable for a return As a matter of fact several hundred persons person shave become liable to prosecution because of failure to file returns for 1921 although if returns had been filed they would not have been subject to tax owing to exemptions made by law where a person who is liable to the making of an income tax return 1000 for a single person whether unmarried widower widow widower or divorcee and 2000 for a marred person living with husband or wife on de cember 31 fails to file that return within the time required by bylaw law it is the duty of the collector to notify the U S district attorney of the delinquency and the latter official is is required to proceed criminally against 9 ast the delinquent under the law the delinquent previous to having been reported to the U S attorney has the privilege vIege of making ft a cash compromise through the collectors I 1 lec tors office which compromise is is not a fine as that is fixed by law at 1000 for the failure to file but the secretary of treasury may accept a less sum in addition to what ever tax is due the minimum amount thus far accepted for this district has bas been 5 where there has been no intent to to evade the I 1 11 law aw I 1 when there has been evasion the figure is much hieber corporations have been given ft a blanket extension of 90 davs das da s for complete return but only ocly on condition of filing before march 15 a tentative return and paying the tax thereon since with utah CO corporations the filing of a tentative return is s as much trouble as the complete return the extension affects but few of these any extension of time after march 15 is obtained only upon application to the collector and for reasons specified in tie cie law this extension by the collector may be for 30 days ays and the authorization must be in writing and aid be attached to 0 the return when it is made 0 otherwise ther wise taxpayer is subject to a penalty many persons are now availing themselves of the assistance given by the collectors office without expense by having their returns return made up in advance of the rush period march and which bich A aniles between 1 jtb to their own advantage in a voiding delays and |
