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'Easy outs' may be illegal 1984 Tax Preparation Guide 37 Never pay income tax again! That's a very tempting idea. Proponents of this notion are making speeches and offering seminars around the country on the "how-to's" of tax evasion. The Internal Revenue Service cautions taxpayers to beware. Working toward tax reform certainly is not illegal. For example, contacting a Member of Congress and urging changes in the tax law is the right of every indi­ vidual. Neither is arranging one's affairs to pay the lowest possible tax against the law. If you hold securities so as to have a long-term instead of a short-term capi­ tal gain, the law supports your move. On the other hand, illegal tax protest, such as advocating or participating in a scheme that results in the illegal under­ payment or non-payment of taxes, or the non filing of required tax returns IS illegal. Illegal protesters who encourage non­ compliance with tax laws often give the impression that there are no conse: quences. They don't pay taxes, -they claim, and haven't for years.. They tell of "millions" of others who do the same and maintain the IRS can't do a thing about it. Contrary to this misleading informa­ tion, individuals who refuse to pay all or part of their tax, to supply required in­ formation, or to file a necessary tax re­ turn, can anticipate strict civil and crim­ inal enforcement of the law bv the IRS and the tax courts. For; instance, convic­ tion for willful failure tp file a tax return can result in fines of up to $25,000, a pri­ son sentence of up to one year, or both. Besides that, convictiojn for willful tax evasion can carry with it a fine of up to $100,000, possible imprisonment for as much as five years, or both. The fact of the matter is that the 16th Amendment to the Constitution gives Congress the power to "lay and collect taxes on income, from whatever source derived." Congress, in turn, has given the Internal Revenue Service the power to enforce tax laws. Now, how does the IRS enforce these laws? Each of the 10 IRS service centers across the nation--that's where your tax returns are processed--has a special team whose business is the identification of illegal tax protest returns. Potential illegal tax protest returns are separated from others and sent to this special team for analysis. These returns and documents are care­ fully scrutinized to determine as closely as possible which appear to be protest re­ turns or documents. For example, re­ turns which don't contain enough infor­ mation to determine tax, if there is any, but which do contain statements that supplying this information whould vio­ late a person's constitutional rights would be considered potential protest re­ turns. Put numbers in the correct spaces When filing 1983 federal income tax returns, taxpayers should make sure that income, deductions, credits and other tax item figures are listed on the correct lines, the Internal Re­ venue Service says. When the return is proccessed, transcribers pick up figures from each block for input into a computer. If the figure is listed on the wrong line, the error can halt the process and perhaps delay a refund. Taxpayers should double check their returns to make sure all entries are correct before mailing the re­ turns, the IRS suggests. Use Form 1040X for corrections Suppose that, after filing your re­ turn, you realize that you made an error. You accidentally forgot to re­ port some income, or claimed the wrong number of exemptions. The Internal Revenue Service ad­ vises that such errors may be cor­ rected by preparing Form 1040X, Amended U.S. Individual Income Tax Return, and sending it to the ad­ dress shown on the instructions for that. An amended return usually must be filed within three years from the date that the original return was filed or was due, or within two years from the time the tax was paid, whichever date is later. Taxpayers can obtain copies of Form 1040X from the IRS address shown in the back of their tax package. Expect to wait 10 weeks for refund Taxpayers filing their 1983 income tax returns and claiming a refund should wait at least 10 weeks to contact the Inter­ nal Revenue Service about their refund, the IRS says. Generally, taxpayers who file returns early in the year may receive refunds in less than 10 weeks, unless their returns were incorrect in some manner, accord­ ing to the IRS. Those taxpayers filing returns after April 1 should wait until after June 15 to contact the IRS about refunds. Watch for Outreach in your area ! k USE YOUR TAX RETURN MONEY ANDPtCK OUT OHEOF McHENRY COUNTY'S FINEST USED CARS! LARGE SELECTION OF NEW CARS AND TRUCKS! OPEN SUNDAYS GM QUALITY SERVICE PARTS GENERAL MOTORS PARTS DIVISION. 'Keep that great GAA feeling - with genuine GM parts.' y ORMSBY MOTORS (SB 50 N. Main St. Crystal Lake 4594566