Show WARNED TO FILE it must be in hands of collector betori midnight march 15 taxpayers have twelve das dabs not including sundays in which to file their income tax returns for the calendar year 1921 to avoid penalty tile the return accompanied by at least one quarter of the tax must be in the hands of tile the collector of internal revenue or a deputy collector on or before midnight of march 15 returns may be mailed or wed tiled 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 may be made by elleck check money order or in cash if made at a branch office payment should be by money order or chock check to avold avoid danger of loss in transmission to the office of tile the collector where Nl liere in exceptional cases such as s illness or absence urn a taxpayer is unable to make a return ret within the time an extension of not to exceed thirty lays days may bo be obtained upon application to the collector such extensions will be granted kiil only when in the judgement jud gement of the cof collector lec tor faither time is actually required 1 I u aed 1 for the making of an all accurate return application for such extension must be made to mar 15 if before the end of a thirty day extension granted by the collector an all accurate accor ate return cannot be made an all appeal for a further extension must be made to the commissioner of internal revenue washington D C with a full recital of tile the causes for the delay tho the commissioner will not grant an additional extension without a clear showing that a complete return cannot be made at the end ot of the thirty day period per for to file a return on oil time tho the taxpayer becomes liable to a penalty of not more than 1000 and a further fl penalty of 25 per cent of the amount of tax due unless lie he later files a return and it is satisfactorily ahoi shown n that tile the delinquency was due to a reasonable cause and not to wilful 1 neglect |