1. Whether the Court should resolve the following questions for which the higher state court denied last resort in this case: does the State of Colorado break the Act cited as the Pub. L. 105-34 "Taxpayer Relief Act of 1997", and contradict the ruling and/or determination letter from which has been neither revoked nor modified, from the Secretary of the Treasury recognizing the implementation to the Petitioner non-U.S. Person I.R.C. § 7701 (a) (1), as irrevocable and irreversible election (individual waive the benefit to be treated as an U.S. Person under the provisions of U.S. tax treaties and notifies the Secretary of the commencement of such treatment), the relief provided prior to the effective date of this classification status may only be revoked with the consent of the Commissioner.

2. Does the State of Colorado have lawful authority to continue to detain in custody to todd-anthony:aurit as individual, Foreign Estate of Todd Anthony Aurit and Foreign Grantor Trust of Todd Anthony Aurit as entities, excluding the merit to consider statutory provision section 301.7701-7 (f) (4) (ii) to this case in contravention of the safer harbor test; said trust is administered in a jurisdiction outside the United States Inc. and it is subject to an automatic migration provision described in section 301.7701-7 (c) (4) (ii), such estate and trust shall be treated as having transferred immediately before becoming a foreign estate and trust.

Whether the State of Colorado has lawful authority to detain the petitioner and his foreign estate and trust