Richards Asset Management Trust, et al. - Page 14

                                       - 14 -                                         
          Richards Management Trust and Richards Charitable Trust                     
               On December 3, 2001, the Court sua sponte issued the respec-           
          tive December 3, 2001 Show Cause Orders regarding the Court’s               

               codes, and implementing (or lack of implementing)                      
               C.F.R. Title 26 regulations and various other refer-                   
               ences, and as such cannot be considered frivolous or                   
               “. . . a hodgepodge of unsupported assertions, irrele-                 
               vant platitudes and legalistic gibberish.”                             
                  *       *       *       *       *       *       *                   
               Everett D. Richards, et al, petitioners in the cases at                
               Docket Nos. 10764-00, 10765-00, 10766-00 and 10767-00                  
               are not liable for any income tax, penalties and/or                    
               interest pursuant to any U.S.C. Title 26 code sections.                
               Petitioners, et al, have at all times rebutted and                     
               refuted respondents prima facie allegations; thus, the                 
               burden of proof is on the respondent.                                  
               Treasury Order 120-01 dated June 6, 1972 establishes                   
               the Bureau of Alcohol, Tobacco and Firearms and trans-                 
               fers U.S.C. Title 26 Section 61 through 80, inclusive,                 
               to U.S.C. Title 27 and the Bureau of Alcohol, Tobacco                  
               and Firearms.  Petitioners, et al, are not now and                     
               never have been involved in the manufacture, distribu-                 
               tion or sale of alcohol, tobacco or firearms, or been                  
               involved in any other excise taxable activity.  This is                
               corroborated by the Code of Federal Regulations Table                  
               of Authority and Rules.                                                
               A review of the Department of the Treasury organization                
               chart reveals that the Internal Revenue Service is not                 
               administered by any of the organizations with enforce-                 
               ment authority.  This is corroborated by the fact that                 
               there are no Title 26 implementing regulation under                    
               Title 26 C.F.R.                                                        
               The established trusts bear no burden of proof as their                
               records are not subject to review.  Boyd vs. U.S. 116                  
               U.S. 618; Silver Thorne Lumber Co. vs U.S. 1251 US.                    

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