Refusal of tax Letter to Colorado Dept. of Revenue from Rick & Pam Stanley
- ----- Original Message -----From: rick@...To: webmaster@...Sent: Tuesday, November 09, 2004 4:33 PMSubject: MEDIA RELEASE: Letter to Co. Dept of Rev. from Rick & Pam Stanley
Richard E. Stanley, Jr.
Pamela J. Stanley
6280 E. 39th Ave.
Denver, CO. 80207
November 5, 2004
Colorado Dept. of Revenue
State Capitol Annex
1375 Sherman St.
Denver, CO. 80261
Regarding 2001, 2002 Colorado Income Tax
Acct: IXXX-XX-XXXX / IXXX-XX-XXXX
To Whom It May Concern:
I have examined your examination determining income. I must respectfully
decline to sign or agree with your findings.
In your correspondence of Sept. 3, 2004, you stated that your records indicate
that I and Pam "qualify", as an individual required to make a return under the
provisions of Internal Revenue code #6012, and if that is the case, the
Colorado return is required to be filed in accordance with Colorado Revised
Internal Revenue code 6012 says that I must file a return, if I am liable to pay
on income. Section 861 of the IRS code states who must pay an income tax based
upon what "income" is taxable. That section establishes that income is from
"foreign" sources. We have no "foreign" income, therefore we have no liability
to pay the IRS income tax. If we have no liability to pay the IRS income tax,
it follows that we have no obligation to file an income tax form for the IRS or
the Colorado Department of Revenue. Based upon the IRS definition of income in
section 861, IRS code, I have no "income" that is taxable, therefore I have no
liability or obligation to file or pay an income tax, either for the IRS, or
Colorado. I have no "filing obligation".
You stated in your letter of Nov. 3, 2004 that you computed "my" Colorado
taxable income "using the wages reported on the W-2s and income reported on
1099 form". Since I have not authorized anyone to do so, these so called "W-2s
and 1099 forms are fraudulent".
All of my source of wage, is not income per the IRS code itself, which means I
am a non-filer and non-taxpayer from 2001 forward, based upon the facts stated
in section 861 of the IRS code.
I have no lawful duty to file a return or statement. I do not voluntarily
consent to participate in any income tax that I have no liability to pay,
federal or state.
I have not been "sold" any tax system schemes. I do not appreciate your
assuming so, I base my status as non-filer, non-taxpayer on the IRS code
We know that the Federal System of government is simple, clean and precise.
First congress must pass a law (a statute). The using agency must come up with
an implementing regulation--and said regulation must identify the form to be
used. Well--surprisingly the system does just that-----26USC1.1 implemented by
26CFR1.1-1----which does identify a tax form to fill out-----however it's not a
1040 form----it's a 2555 form which pertains to FOREIGN EARNED INCOME!!!!!!
(A) The lawful authority for determination of taxable income is
26CFR 1.863.1 par (c). (c) Determination of taxable income. The
taxpayers taxable income from sources within or without the United States will
be determined under the rules of 26CFR 1.861-8 through 1.861-14T for
determining taxable income from sources within the United States. (B)
Reference Code of Federal Regulations, section 1.861-8(a). The rules contained
in this section apply in determining taxable income of the taxpayer from
specific sources and activities under other sections of the Code referred to in
this section as operative sections. See paragraph (f) (1) of this section for
a list and description of operative sections. (C)
The Federal Regulations that we are dealing with make reference to sources
"within" as well as "without" the United States. Code of Federal Regulations
1.861-8 (f) (1) (THERE ARE NO "SOURCES" WITHIN THE United States that
apply to U.S. citizens) See title 26 USC. It's pretty obvious that there is
no Federal Income Tax that pertains to the average citizen.
1978: Central Illinois Public Service Co. v. United States, 435 U.S. 21.
Established that wages and income are NOT equivalent as far as taxes on income
are concerned. "Decided cases have made the distinction between wages and
income and have refused to equate the two in withholding or similar
controversies. Peoples Life Inc. Co. v. United States, 179 Ct. Cl. 318, 332,
373 F.2d 924, 932 (1967); Humble Pipe Line Co. v. United States, 194 Ct. Cl.
944, 950, 442 F.2d 1353, 1356 (1971); Humble Oil & Refining Co. v. United
States, 194 Ct. Cl. 920, 442 F.2d 1362 (1971); Stubbs, Overbeck & Associates v.
United States, 445 F.2d 1142
(CA5 1971); Royster Co. v. United States, 479 F.2d at 390; Acacia Mutual Life
Ins. CO. v. United States, 272 F. Supp. 188 (Md. 1967)."-------Economy Plumbing
and Heating v. U.S., 470 F.2d 585 (Ct. Cl. 1972) "Persons who are not taxpayers
are not within the system and can obtain no benefit by following the procedures
prescribed for taxpayers, such as the filing of claims for funds."--------
Long v. Rasmussen, 281 F. 236, at 238 "The revenue laws are a code or a system
in regulation of tax assessment and collection. They relate to taxpayers, and
not to non-taxpayers. The latter are without their scope. No procedures are
prescribed for non-taxpayers, and no attempt is made to annul any of their
rights and remedies in due course of law. With them Congress does not assume
to deal, and they are neither the subject nor the object of the revenue
laws."--------------------- Redfield v. Fisher, 292 P. 813, 135 Or. 180, 294 P.
461, 73 A.L.R. 721 (1931) "The individual, unlike the corporation, cannot be
taxed for the mere privilege of existing. The corporation is an artificial
entity which owes its existence and charter powers to the state; but the
individuals' rights to live and own property are natural rights for the
enjoyment of which an excise cannot be imposed." ---------------- U.S. v.
Ballard, 535 F2d 400, cert denied, 429 U.S. 918, 50 L.Ed.2d 283, 97 S.Ct. 310
(1976) "Income" is not defined in the Internal Revenue Code.
I am attaching 5 pages regarding liability as well as 26CFRch.1 (4-1-98 Edition)
31.3402 regarding voluntary withholding agreements.
I have to believe in good faith that the IRS code is correct, and I have
determined that I am a non-filer and non-taxable individual.
My wife has determined the same thing. However, she didn't even have wages for
2001 & 2002, let alone income. Any W-2s or 1099s in the name of Rick Stanley
or Pamela Stanley are fraudulent and cannot be used against us to determine
Rick Stanley Pam Stanley