  We present the computation of the full system of Boltzmann equations at
second-order describing the evolution of the photon, baryon and cold dark
matter fluids. These equations allow to follow the time evolution of the Cosmic
Microwave Background (CMB) anisotropies at second-order at all angular scales
from the early epoch, when the cosmological perturbations were generated, to
the present through the recombination era. This paper sets the stage for the
computation of the full second-order radiation transfer function at all scales
and for a a generic set of initial conditions specifying the level of
primordial non-Gaussianity. In a companion paper, we will present the
computation of the three-point correlation function at recombination which is
so relevant for the issue of non-Gaussianity in the CMB anisotropies.
