Debby Moore, January 21, 2001

Response to Initial/Final Order Position:

Tax Stamp Hearing

The Department of Revenue knew, or should have known law enforcement had in its possession in cash seized $2,026.10 at the time it filed its assessment of $2,866.50, and tax receipts for $700. worth of Kansas Marijuana Tax Stamps. Or 99.06% of the tax it was filing assessment requiring taxes to be paid.

I was always informed that law enforcement would do everything within their power to minimize the existence of tax stamps. As proved by the following court evidence, law enforcement took all the tax receipts when they invaded my property on March 20, 1996. During this invasion they took very few actual tax stamps. When they returned April 2, 1996 they took all the tax stamps. Consequently law enforcement confused evidence so that it appears all the tax stamps I possessed would have been expired. Rightfully so that the majority of the tax stamps I would possess would be expired, considering I have purchased tens of thousands of dollars worth of tax stamps between 1992 and mid 1996.

Continuous reference to boxes in garage. Assumptions of the Tax Hearing Committee referred to merchandise being stored in boxes. All the boxes were empty, except some contained Styrofoam peanuts to my knowledge. Officers testified in court that the garage was floor to ceiling with empty boxes.

The state willfully with malicious intent, withheld evidence that would prove favorable toward myself by electing to choose only the four officers to testify, who were the only four officers who did not personally recover current tax stamps, and testified as so in trial.

Officers who testified in trial as to existence of tax stamps: White March 20 ‘96 report page 38 paragraph 1 “Ceramic pipe with face, 2 metal pipe, purple with black plastic, AA A tax stamp dated 4 22 96, BB, wooded bowl with screen, CC, bowl and screen, 2 pushrods, roach clips with beads, key ring in plastic bag, DD Wooden box with 5 tax stamps affixed inside dated 1 24 95, 8 11 95, 5 14 95 2 17 95 1 10 96, with latch top, All the above items were in the wooden box labeled as DD.” Obviously the owner of this box believed that tax stamps would protect their property from seizure. Crump April 2 ‘96 report page 125 paragraph 1 “inside this shoe box lid was loose marijuana. There was also a gold container containing a $10.00 Stamp which expired 6 18 96. There was also a plastic baggy containing some marijuana.” Brimer April 2 ‘96 report page 133 paragraph 7 “Also from the sewing machine drawer where the $120.00 was found were several Kansas Tax Stamps...Also above the sewing machine were tax stamps on a shelf.” White April 2 ‘96 report page 137, paragraph 4 “red heart shaped tin. This tin was setting on the above mentioned coffee table and contained a marijuana tax stamp. Also inside the tin was a clear bag containing a green botanical substance. I located a wooden box with a tax stamp in it and it also contained marijuana. This was located on the top of the sofa which is directly north of the above mentioned coffee table.” Weible April 2 ‘96 report page 139 paragraph 6 “I looked under the table near the sofa and found a body fresh wipes container containing marijuana and tax stamp...$1.00 in US Currency, and 1 best buy certificate.”

When you buy tax stamps in person, you go to their office and tell a clerk how many stamps you want. The clerk makes you out a purchase sheet stating how many, the denomination’s, and amount. They take a copy of the purchase sheet. You then go down stairs and purchase your stamps at the cashier. You take you receipt back upstairs, they make a copy of it, and issue you your stamps, and return to you your original receipt.

When I purchased tax stamps through the mail, a purchase sheet I produced on my computer served as their office sheet. Most of the stamps I purchased were through the mail these would have my name on them. Why has the Department of Revenue never had to produce their records. Failure of the Tax Department to disclose their records regarding defendant’s purchases of tax stamps hence far is taxation without representation

In the Tax Departments zealous efforts to continue to demand even more funds from me, do they consider Kansas law that presently prohibits me from working around alcohol? I have been dismissed from my last three best paying positions because of Kansas law that continues to punish long after the court is satisfied.

Since some of the weight was seed and stem scraps, shouldn’t I get credit for buying tax stamps for that at the time it was being consumed?

Tax Stamps purchased 1996 - I have money order receipts for these purchases, I believe there were more. Officer Otis documented in his police report of the March 20, 96 invasion “I then begin to search a standup dresser/cabinet there was just to the right of the sewing table. There was a lot of magazines and assorted documentation in it. There was a cardboard box setting on a shelf inside of this cabinet and upon looking into the card board box I found receipts for Kansas Marijuana Tax Stamps in which someone had purchased. There was also other documents in reference to Marijuana Tax Stamps, as well as phone records, etc. I seized this box with all of the documents.”

Officer Otis also testified in court to the existence of these tax stamp receipts and gave the dates of the receipts while testifying. Officer Otis was not asked by the state to testify at my tax hearing. All of these would be current 3 28 96 200.00 2 22 96 100.00 4 10 96 200.00 $500.00

1995 12 19 95 200.00 (these would have expired at midnight) 11 27 95 200.00 12 07 95 400.00 11 21 95 200.00 10 23 95 200.00 10 10 95 300.00 09 27 95 200.00 08 28 95 300.00 09 06 95 200.00 08 08 95 100.00 07 06 95 300.00 07 20 95 100.00 06 09 95 200.00 05 30 95 200.00 05 05 95 100.00 04 17 95 100.00 04 11 95 100.00 02 13 95 100.00 03 06 95 450.00 03 16 95 100.00 04 25 95 500.00 05 01 95 100.00 05 23 95 200.00 05 11 95 200.00 05 10 95 100.00 $5,150.00 Money order receipts for $4,450.00 the rest would have been bought in person. I also have a note where I purchased $200.00 worth of tax stamps on 5 28 95 and the state failed to send a receipt with the tax stamps. This $200.00 is not included in the above listed receipts. The only reason I have possession of the above listed, and attached receipts is they had been taken to another location so I could have my income tax figured. They have again been moved to a safe house.

1994 11 03 94 $180.00 In an article December 31, 2000 the Kansas Department of Revenue reported to the Topeka Capital-Journal “The peak year for stamp sales was in 1994 when sales exceeded $10,000.

As previously stated tax receipts for 1993 and 1994 disappeared with the invasion.

1993 In 1993 I have no record what so ever as to the total purchased in tax stamps this year. Much of this year I spent in the court system.

1992 1992 $4,800 (Charlie O’Hara has these receipts)

The assessment of tax is for $2,866.50, the penalty is $2,866.50. This is unfair because obviously the state knew or should have know, I had paid adequate tax. If we just concentrate on the assessment $700.00 worth of tax stamps were current taxes,

Stone March 20 report - Page 12 - Paragraph 3 - 12 “$23.46 from Brown Fanny Pack” “$10.00 from inside a book” “$170.00 from bottom drawer” $203.46

Page 20 paragraph 1 “$107.38 in US Currency from the drawer” “$264.00 in US currency from this drawer” $371.38

White - March 20 ‘96 report page 36 paragraph 2 “$20.00 bill setting by itself on the coffee table” $20.00

Otis - March 20 report page 39 paragraph 5 - $410.00 “page 40 paragraph 1 in the top desk drawer I found $12.00, in the top right hand drawer I found $65.00” $487.00

Mumma - April 2, ‘96 page 125 paragraph 1 “I collected $121.90” $121.90

Brimer April 2, ‘96 report - page 133 paragraph 6 “In a drawer under the sewing machine was $120.00 In plain view on the sewing desk area was a $1.00 Bill” $121.00

Allred April 2, ‘96 report - page 135, paragraph 7 “Hand purse I found $206.00” $206.00

Johnson April 2 ‘96 report page 149 paragraph 4 “Also in the box was a clear bag containing some old tax stamps which were expired...Also in this I found a small decorative tin or metal dish with a lid. This dish apparently had been also turned in one time under case number 92c11092. Inside of this tin was change and two bills. One of the bills was a US silver certificate for $1.00 One of the bills was a Canadian $2.00. There were 2 Canadian coins, 1 Canadian dime, and 1 Canadian nickel. Also inside of the tin was the total of $14.43 in US currency in coin, and $1.15 in Canadian currency and coin.” ( Coin collection started in 1962, all coins were pure silver, worth over $600.00) $14.43

Weible - March 20 ‘ 96 report page 139 “There 1 $5.00 bill, 4 $1.00 bills, and 93 cents $9.93 April 2 ‘96 report page 139 paragraph 6 $1.00 $50. Best Buy gift Certificate”

Simms - March 20 ‘96 report page 151 page 3 “search of the southwest bedroom I located $470.00” $470.00

$2,026.10

In addition to the cash that was seized at the time of invasion, the Kansas Department of Revenue has continued to deprive me of my rights to obtain personal property by seizing of the following funds on a regular basis.

Mar 7, 1997 from Intrust Bank Account $316.75 1999 State Income Tax Return $133.00 1998 State Income Tax Return $244.00 1997 State Income Tax Return $131.00 $824.75

To date the state has seized in cash $2,849.85 in US Currency. Received in tax stamp payments I can prove were in effect for this time period in the amount of $700.00.

At the time for assessment the state had already in its possession $700.00 in current tax stamp payments, and $2,026.10 in US Currency, equaling $2,726.10 in seized cash payments. Or a difference of $123.75.

Yet the Department of Revenue immediately assessed the penalty of $2,866.50 on the difference of .04%, of the outstanding balance of $123.75.

Thus the argument about the tax stamps being affixed is now mute, and the point that I did in fact pay the marijuana tax in advance becomes the issue. The states representative for the Kansas Department of Revenue exhibited prejudice toward the defendant when they deliberately with held disclosure of their files. The state continued their deformation of my character, through their written word in their final order by continuously referring to me as a dealer, rather than as a tax-payer; and by aiding law enforcement in perjuring themselves by willfully covering up the truth.

In previous hearing it has been testified to that Law Enforcement took two van loads of my personal property which included my personal computer on March 20, 1996, and two more van loads of personal property when they invaded my property on April 2, 1996. I would like to have all my property back, and I hold the state responsible for damages incurred to my property while in the custody of Law Enforcement. I want my tax stamps returned, and their receipts. I paid a very high price for these small pieces of paper. I want to buy the coin collection of $14.43, which would leave me with a credit balance of $715.43.