"I am not Us citizen nor resident. I live in Colombia, I would like to read information related with non US resident nor US citizen investing in USA."

Hi Felix...

It is sometimes very difficult to get information regarding taxes in another country. I had a difficult time when I tried to get information from Revenue Canada. Anyway, if you will go to this url:

http://www.irs.gov/tax_edu/faq/faq-kw4.html

you should get information regarding your tax responsibilities (and any refunds of excess US income taxes withheld). The example used in the url is a Canadian citizen who won money from a Los Vegas, Nevada casino. Assuming that you did not work in the United States in the year 2000, your United States income received in Columbia, S.A., will probably be taxed similar to the Canadian example.
Anyway, at that url, you can order publications and forms sent to you in Columbia. In addition, since the IRS has tax responsibilities for Puerto Rico, you probably can request spanish language publications and forms.
If you do have questions which remain not answered after your read the forms and publications, usually there are Internal Revenue Service employees at the United States embassy offices in Bogata or other larger Columbian cities. Give them a phone call.
Good Luck,

John Ormiston