I was going through the Internal Revenue Manual and came to this Revenue Ruling. Government lawyers getting paid to come up with arguments as to why what you think is wrong and does not apply; lessening the burden on themselves and increasing it on the people. It sort of sounds like Egypt and the Book [...]

Our primary task in construing a statute is to give effect to the intent of the General Assembly. People v. District Court, 713 P.2d 918, 921 (Colo. 1986). In this case, it is necessary to determine whether the General Assembly intended to abrogate all common law rights of action not specifically set forth in the [...]