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In Richards I filed on March 27, 2002, the Court found,
inter alia, (1) that Richards Management Trust in the case at
7(...continued)
Petitioners, et al, determinations are based on Supreme
Court decisions, Treasury Orders, U.S.C. Title 26
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.
385.
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