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No Oaths of Office for Posing As Executives of Colorado Department of Revenue. Ramifications?

No Oaths of Office for Colorado’s tax collectors means they are not legally in office.

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By Frank Sturgell February 12, 2026

Email of records response from the Colorado Secretary of State stating that neither Heidi Humphreys, who is posing as the Executive Director nor Meghan Tanis, who is posing as the Deputy Executive Director of the Colorado Department of Revenue. Neither have assumed office despite stealing a paycheck and your taxes.

Many would consider the Department of Revenue the most powerful department of appointed officers. Colorado People’s News’ opinion is that the Department of Regulatory Agencies is the most powerful department since it orders the economy and protects the wealthy and their chief servants with the Department of Revenue coming in second. Governor Jared Polis formed committees to find appointees of groups of departments. The groups of departments had a hierarchy that coincided with the hierarchy of insiders within the Democrat Party. The selection committee included a former Governor, former Lieutenant Governor, and former Speaker of the House, a former DORA head and now Congressman, a former Denver City Council member, and a person that has an interest in being regulated with her cannabis business who happened to be Jared Polis’ campaign manager when he first ran for Congress. This group has committed a long list of crimes.

Screenshot from the Colorado Sun of Governor Jared Polis’ Transition team on November 9, 2018. Note the double speak by Jesse Paul of the Colorado Sun that these departments are “Consumer Services.” They are decidedly NOT for consumers. These agencies protect the wealthy and their chief servants, not you. Then, there is also the irony of corporate media labeling citizens as “consumers” of the government. https://coloradosun.com/2018/11/09/polis-transition-team/

The Colorado Department of Revenue is a rather powerful office that is run by civil officers. They collect your taxes and administer your driver’s license among other actions including regulating alcohol and marijuana. They can and do steal driver’s licenses and assess taxes for political vindictiveness. One would think that certainly those officers that are charged with collecting your taxes have an oath of office. It is a very serious legal question if the very person that assesses and collects taxes and administers driver’s licenses is not in office, then how can they assess and collect taxes, administer driver’s licenses, or regulate businesses. They must have an oath of office on file with the Colorado Secretary of State. The Secretary of State states that they do NOT have an oath of office on file for either the Executive Director, Heidi Humphreys or the Deputy Executive Director, Meghan Tanis.

Heidi Humphreys was appointed by Governor Jared Polis as Executive Director in September 2023 after posing as Deputy Executive Director since 2015. Meghan Tanis was appointed to follow Humphreys as Deputy Executive Director. She has been with the Department since 2016 according to her LinkedIn resume.

Colorado Constitution Article 12, Section 8 is quite clear that all civil officers must swear to an oath of office. The positions of Executive Director and Deputy Executive Director of the Department of Revenue certainly are civil officers.

Colorado Constitution Article 12, Section 9 demanding all civil officers file an oath of office.

Colorado Constitution Article 12, Section 9 and Colorado Revised Statute 24-12-103 (3) state that officers of the executive branch must have their oaths of office on file with the Secretary of State. The screenshot of the email from the Secretary of State states quite clearly that Heidi Humphreys and Megan Tanis have not filed any oath of office with the Secretary of State. The offices of Executive Director and Deputy Executive Director of the Department of Revenue are officers of the executive department. They are not in the legislative or judicial branches. They are officers in the executive department.

Colorado Constitution Article 12, Section 9 stating that all officers of the state executive branch file that oath of office with the Secretary of State.

Article 12, Section 10 of the Colorado Constitution is clear that anyone refusing to file an oath office is not in office. Neither Heidi Humphreys nor Megan Tanis filed an oath office and are therefore, not in office despite taking a paycheck.

Colorado Constitution Article 12, Section 10 states that an oath of office is not filed, then the person has not taken office.

There can’t be any other reason for the Department of Revenue not to have an oath of office on file with the Secretary of State. It’s a simple act that can be done by a judge or a notary. There are mobile notaries that could even come to their office. This is a choice to not be held accountable to the laws of their duties, which they maliciously violate often. It is an intentional failure to avoid civil perjury of oath of office charges. It could be criminal charges as well, but the Attorney General and District Attorney bathe in crime and protecting crime by state actors and the very wealthy. Colorado People’s News will have more stories on the crimes of these offices at another time.

The failure of an oath of office for appointees of Governor Jared Polis and approved by the Senate is a reflection of the lawlessness and lack of accountability of both.

CashApp: $FrankSturgell

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