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Show THE INCOME TAX ". Taxpayers have nearly two weeks, left in which to file their, income tax returns for the calendar year 1921. To avoid penalty, the return, accompanied accom-panied by at least one qurter of the tax, must be in the hands of the collector of internal revenue or a deputy collector on or before midnight of March 15. : Returns may be mailed or filed in person at the office of the collector at Salt Lake City, Utah and the following branch offices: Ogden, Logan, Price, Richfield, and Milford. Payment Pay-ment may be made by check, money order or in cash. If made at a. branch office, payment pay-ment should be by money or der or check, to avoid aangei of loss in transmission to the office of the collector. ; In exceptional cases such as illness or . absence, a taxpayer is unable to. make a return within the time prescribed, an extension of. not to exceed thirty days may be obtained upon application to the collector. collec-tor. ' Such extensions will be granted only when in the judgment judg-ment of the collector, further time is actually required for the making of an accurate return. re-turn. Application for suck extension must be made prior to March 15. The absence or illness of one or more officers of a corporation corpora-tion will not be accepted as a reasonable cause for failure to file the return within the prescribed pre-scribed time, unless it is satisfactorily satis-factorily shown that there were no other principal officers Q-iTciilnVilo nnrl snrhcient.lv in formed as to the affairs of the corporation to make and verify veri-fy the return. As a condition of granting an extension of time for filing a return,' the collector may require re-quire the submission of a tentative ten-tative return. Tentative returns re-turns will not be accepted unless un-less permission is- obtained to filing. A copy of the authority for filing the tentative return -must be attached thereto when filed. Where a taxpayer files a tentative return and fails to file a complete return within the period of the extension requested re-quested by him, the complete return when filed is subject to penalties prescribed for delinquency. delin-quency. ' If before the end of a thirty day extension granted by the collector, an accurate return cannot be made, an appeal for a further extension must be made to the Commissioner of Internal Revenue, at Washington, Wash-ington, D. C, with a full recital of the causes for the delay. The commissionev will not grant an additional extension without a clear showing show-ing that a complete return cannot can-not be made at the end of the thirty-day period. For failure fail-ure to file a return on time, the taxpayer becomes liable to a penalty of not more than $,-000 $,-000 and a further penalty of 25 per cent of the amount, of tax due, unless he later files a return and it is satisfactorily shown that the delinquency was due to a reasonable cause and not to wilful neglect. |