In this issue

Jonathan Tobin: Defending the Right to a Jewish State

Heather Hale: Compliment your kids without giving them big heads

Megan Shauri: 10 ways you are ruining your own happiness

Carolyn Bigda: 8 Best Dividend Stocks for 2015

Kiplinger's Personal Finance editors: 7 Things You Didn't Know About Paying Off Student Loans

Samantha Olson: The Crucial Mistake 55% Of Parents Are Making At Their Baby's Bedtime

Densie Well, Ph.D., R.D. Open your eyes to yellow vegetables

The Kosher Gourmet by Megan Gordon With its colorful cache of purples and oranges and reds, COLLARD GREEN SLAW is a marvelous mood booster --- not to mention just downright delish
April 18, 2014

Rabbi Yonason Goldson: Clarifying one of the greatest philosophical conundrums in theology

Caroline B. Glick: The disappearance of US will

Megan Wallgren: 10 things I've learned from my teenagers

Lizette Borreli: Green Tea Boosts Brain Power, May Help Treat Dementia

John Ericson: Trying hard to be 'positive' but never succeeding? Blame Your Brain

The Kosher Gourmet by Julie Rothman Almondy, flourless torta del re (Italian king's cake), has royal roots, is simple to make, . . . but devour it because it's simply delicious

April 14, 2014

Rabbi Dr Naftali Brawer: Passover frees us from the tyranny of time

Greg Crosby: Passing Over Religion

Eric Schulzke: First degree: How America really recovered from a murder epidemic

Georgia Lee: When love is not enough: Teaching your kids about the realities of adult relationships

Cameron Huddleston: Freebies for Your Lawn and Garden

Gordon Pape: How you can tell if your financial adviser is setting you up for potential ruin

Dana Dovey: Up to 500,000 people die each year from hepatitis C-related liver disease. New Treatment Has Over 90% Success Rate

Justin Caba: Eating Watermelon Can Help Control High Blood Pressure

The Kosher Gourmet by Joshua E. London and Lou Marmon Don't dare pass over these Pesach picks for Manischewitz!

April 11, 2014

Rabbi Hillel Goldberg: Silence is much more than golden

Caroline B. Glick: Forgetting freedom at Passover

Susan Swann: How to value a child for who he is, not just what he does

Cameron Huddleston: 7 Financial Tasks You Should Tackle Right Now

Sandra Block and Lisa Gerstner: How to Profit From Your Passion

Susan Scutti: A Simple Blood Test Might Soon Diagnose Cancer

Chris Weller: Have A Slow Metabolism? Let Science Speed It Up For You

The Kosher Gourmet by Diane Rossen Worthington Whitefish Terrine: A French take on gefilte fish

April 9, 2014

Jonathan Tobin: Why Did Kerry Lie About Israeli Blame?

Samuel G. Freedman: A resolution 70 years later for a father's unsettling legacy of ashes from Dachau

Jessica Ivins: A resolution 70 years later for a father's unsettling legacy of ashes from Dachau

Kim Giles: Asking for help is not weakness

Kathy Kristof and Barbara Hoch Marcus: 7 Great Growth Israeli Stocks

Matthew Mientka: How Beans, Peas, And Chickpeas Cleanse Bad Cholesterol and Lowers Risk of Heart Disease

Sabrina Bachai: 5 At-Home Treatments For Headaches

The Kosher Gourmet by Daniel Neman Have yourself a matzo ball: The secrets bubby never told you and recipes she could have never imagined

April 8, 2014

Lori Nawyn: At Your Wit's End and Back: Finding Peace

Susan B. Garland and Rachel L. Sheedy: Strategies Married Couples Can Use to Boost Benefits

David Muhlbaum: Smart Tax Deductions Non-Itemizers Can Claim

Jill Weisenberger, M.S., R.D.N., C.D.E : Before You Lose Your Mental Edge

Dana Dovey: Coffee Drinkers Rejoice! Your Cup Of Joe Can Prevent Death From Liver Disease

Chris Weller: Electric 'Thinking Cap' Puts Your Brain Power Into High Gear

The Kosher Gourmet by Marlene Parrish A gift of hazelnuts keeps giving --- for a variety of nutty recipes: Entree, side, soup, dessert

April 4, 2014

Rabbi David Gutterman: The Word for Nothing Means Everything

Charles Krauthammer: Kerry's folly, Chapter 3

Amy Peterson: A life of love: How to build lasting relationships with your children

John Ericson: Older Women: Save Your Heart, Prevent Stroke Don't Drink Diet

John Ericson: Why 50 million Americans will still have spring allergies after taking meds

Cameron Huddleston: Best and Worst Buys of April 2014

Stacy Rapacon: Great Mutual Funds for Young Investors

Sarah Boesveld: Teacher keeps promise to mail thousands of former students letters written by their past selves

The Kosher Gourmet by Sharon Thompson Anyone can make a salad, you say. But can they make a great salad? (SECRETS, TESTED TECHNIQUES + 4 RECIPES, INCLUDING DRESSINGS)

April 2, 2014

Paul Greenberg: Death and joy in the spring

Dan Barry: Should South Carolina Jews be forced to maintain this chimney built by Germans serving the Nazis?

Mayra Bitsko: Save me! An alien took over my child's personality

Frank Clayton: Get happy: 20 scientifically proven happiness activities

Susan Scutti: It's Genetic! Obesity and the 'Carb Breakdown' Gene

Lecia Bushak: Why Hand Sanitizer May Actually Harm Your Health

Stacy Rapacon: Great Funds You Can Own for $500 or Less

Cameron Huddleston: 7 Ways to Save on Home Decor

The Kosher Gourmet by Steve Petusevsky Exploring ingredients as edible-stuffed containers (TWO RECIPES + TIPS & TECHINQUES)

Jewish World Review May 14, 2008 / 9 Iyar 5768

Snitching to the IRS

By Rabbi Dr. Asher Meir

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http://www.JewishWorldReview.com | Q: I have a neighbor who boasts that he hides much of his income from the tax authorities. Should I report him?

A: Taxes are as old as civilization; indeed, Oliver Wendell Holmes remarked that they are the price of civilization. We may assume that the first tax evasion followed closely on the first tax, followed in turn by the first effort to detect evaders. Of those tax evaders caught by the tax authorities, most are flagged by routine enforcement efforts such as audits, field officers, and so on. However, a certain fraction are located through citizen reports. For example, in the US the IRS maintains a tax fraud hotline for the average citizen to report suspected tax cheats, and if enough evidence is presented the IRS follows up reports with an investigation.

Most people are reluctant to "snitch" on others, and I think there is a good reason for this. Our democratic system is based on a delicate balance between the freedom of the citizen and the long arm of the law. If freedoms are too extensive and law enforcement hesitant there will be chaos; as the Mishna tells us, "If it were not for the fear of the sovereign, men would eat each other alive." (1) But if law enforcement is too aggressive, then we end up in a police state where freedoms are eroded. For this reason, democratic societies have many built-in safeguards to limit law-enforcement efforts. Among these:

  • "Equal protection of the law"; the authorities may not single out particular individuals or groups for selective enforcement. This principle applies also in Jewish law, which holds that sovereign power is legitimate when it is applied equitably. (2)

  • Protection against self-incrimination: In the United States and many other democracies, a person can not be compelled to testify against himself. In Jewish law, this protection is even greater; such testimony is inadmissible even if not compelled. (3)

  • Admissible evidence: evidence obtained improperly is generally inadmissible in court in free societies, to deter overly aggressive investigations.

One additional safeguard is that law enforcement is in normal circumstances left to law enforcers. Of course if there is a clear and present danger every person has a civil obligation to protect himself and his neighbors by reporting on criminal threats. But in the absence of such a threat, the natural balance is generally the best. I presume that if you have a neighbor who boasts that he speeds on deserted highways you don't rush to report him to the traffic police.

To their credit, the IRS itself does not give much emphasis to informants. The IRS site mentions that "if you suspect or know of" a tax cheat, "you may report this activity" - there is no implication of a civil obligation. Based on figures I found on the internet, informant tips lead to recovered taxes of around 100 million dollars a year - out of total tax revenues of about two trillion dollars. So tipsters bring in something like one dollar out of twenty thousand. (That's .005%.) Let us conjecture that by expanding the program they could multiply this by a factor of ten. Is an additional twentieth of a percent of tax revenue really worth the price of creating a culture of suspicion?

Another consideration is that many tax cheats eventually get caught, so there is a good chance that even without your intervention the tax authorities will eventually get their hands on this person's back taxes.

Jewish law explicitly legitimates reporting someone to the authorities for non-violent crime as a civil duty in cases where their disregard for the law constitutes a substantive danger to the community. (4) In addition, a person may be justified in reporting when he suffers directly from the wrongdoing - for example, if he is being driven out of business because a competitor is evading taxes. My view is that in the absence of either of these considerations, it is best to avoid reporting non-violent crimes like tax evasion to avoid any chilling effect on neighborly relations and communications. A few million dollars of lost tax revenue is a very small price to pay for a culture of openness.

SOURCES: (1) Mishna, Avos 3:2 (2) Babylonian Talmud, Bava Kamma 113a (3) Babylonian Talmud Sanhedrin 9b. (4) Shulchan Aruch, Choshen Misphat 425:1 in glosses of Rema


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JWR contributor Rabbi Dr. Asher Meir, formerly of the Council of Economic Advisers in the Reagan administration, is Research Director of the Business Ethics Center of Jerusalem, Jerusalem College of Technology. To comment or pose a question, please click here.


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