Show INCOME TAX taxpayers have fifteen days not including sundays in which to file their income tax returns lor for the ca andar lindar year 1921 to avoid aerial penalty the hie return accompanied by at least one quarter of 0 the tax must bo be if in 1 that ilia hands of the alio collector of internal revenue or a deputy collector on OIL or before midnight or march alarca 15 turns may be mailed or filed in person at the ollice ot of the collector at salt lake city utah and the following branch offices baden logan filce richfield and millord milford paytent may bo be mado by check oncy money tit order or lit in cash II if in made I 1 de at a 1 bi 1 inch off office ice payment should bo be by money order or check to avold avoid danger of loss in fit transmission to tile lie office ot of the collector nowhere here in fit exceptional cases such as illness or absence a taxpayer la Is unable to make a lefurn within tire iti lime ic prescribed an extension of not ti to c aced thirty days may lie be obtained cai uon nyon application to the collector stith extensions will be granted on oil ly li ien lit in tile the judgment of tho the cut col 10 lucar CIL r further time is actually re for the making of an accurate ra I 1 return application tor for such extension must be made prior to alardi 15 Itt upturns turns may be mailed balled or filed lit in perun person at the office of lie colle collector collect ctol oi at salt aalt lake city utah and tile the lot lol loong branch offices ogden lonan all price richfield and milford ent may be made by check to abold danger of loss lit in transmit j s on oil to the office of the collector hie file absence or illness of ona or I 1 gioi c offic officers era ot of a corporation will vili not lie be accepted as a bauve cau c for failure to file the return iiii a i the time unless it il is 1 5 ni ix shown that thre there vere ani no other principal officers offic cri available and sufficiently informed as to the affairs of the corporation to make and verify the return A a condition of gran granting an ex c ot of time tor for filling a return tile hie collector may require tile the sub wn of a tentative return ten iii ilis s permission Is obtained previous to filing A copy of the authority lor tiling filing the tentative cottrn inua be attached thereto when fled filid haic hie a taxpayer files a return and falls fails to lie file a complete within the period ot of the ux ex on requested by him tho the comp lit te return when filed ailed is subject to aties lles prescribed for delitA delinquency quency 1 I before the end of a 1 thirty day st i granted by the collector sn n accurate return rii cannot inot be male an all appeal for a further extension inu anti i be made to the Coni Commissi miss loll 1011 onci ut if internal Re washington D C with a full recital of the ca causia ubel for the delay commissi onci nill mil not grant urt an additional exton sion without a clear snowing that a cou return cannot be made a the cud of the thirty day perl period foi flit ballute to file a n turn on lime thu fill tax taxpayer beco becomes liable to a penalty of not more than 1000 aviti a further penalty of 23 per cent ol of tho amount of ta tax lax x due unless h lu later files a return anit and it Is satisfactorily facto rily shown that the delinquency was dua to a reason reasonable ablo cause anci lit not to wilful neglect |