Background
Not known.
Theories Advocated/Promoted
Court Actions
Springer is a full-fledged goofball, once suing every one of the 50 states for failing to put him on the ballot for President of the United States. Springer v. Alabama et al., 2000 WL 305492, No. 99-5227 (10th Cir. 5/24/2000) (sanctions of $1,000 imposed for frivolous appeal).
Springer and others sued the "Collector of Internal Revenue" seeking damages for unauthorized collection actions and refunds of their taxes and claiming (among other things) that they were nonresident aliens who were not engaged in a trade or business in the United States. The complaint was dismissed by the court because, among other things, Springer had failed to exhaust his administrative remedies and the court had no jurisdiction. Lindsey K. Springer, et al. v. Collector of Internal Revenue, et al., 75 AFTR2d Par. 95-690, 95 TNT 73-15, No. 94-C-350-BU (W.D. Okla. 2/22/1995), aff'd 81 F.3d 173, 79 AFTR2d Par. 97-398, 1996 WL 164459, 97 TNT 19-22, No. 95-5072 (10th Cir. 4/8/1996) (sanctions of $2,000 imposed for frivolous appeal).
In September 1996, the Internal Revenue Service (“IRS”) issued two notices of deficiency to plaintiff asserting federal income tax deficiencies from 1990 to 1995. Springer filed a petition with the United States Tax Court (“Tax Court”), which dismissed Springer's petition for failing to state a claim and imposed sanctions of $4,000. Lindsey K. Springer v. Commissioner, No. 026045-96 (2/10/1997). Springer's appeal to the 10th Circuit was dismissed because Springer had failed to pay the sanctions imposed on him as the result of his previous appeal. No. 97-9008 (10th Cir. 10/15/1997), cert. den. 524 U.S. 920 (1998).
In March 2005, the IRS sent Springer a notice of its intent to levy and notice of his right to a collection due process ("CDP") hearing. Springer requested a CDP hearing, but then filed suit in federal court when he was told that he could not challenge the amount of his tax liability as part of the CDP hearing. The court dismissed the action for lack of jurisdiction. Lindsey K. Springer v. United States, 2005 WL 2467775, 2005 TNT 234-11, No. CIV-05-466 (W.D. Okla. Oct. 6, 2005).
After the CDP hearing was held and the IRS had determined to proceed with the levy, Springer filed a second complaint in federal court asking for injunctive relief against the tax collection activities. The government moved to dismiss again due to lack of jurisdiction. The court, noting that the action was essentially the same as the first action and that Springer's remedy still lay in an appeal to the Tax Court, dismissed the action under principles of res judicata and for lack of jurisdiction. Lindsey K. Springer v. Internal Revenue Service, 2006 WL 2265521, No. 5:05-cv-01075 (W.D. Okla. 8/7/2006).
While the second complaint was pending, Springer filed a third complaint, alleging that the Forms 1040 published by the IRS did not comply with the Paperwork Reduction Act and seeking injunctive relief. The action was dismissed because the PRA does not create a cause of action so Springer had failed to state a claim for which relief could be granted. Springer v. United States, 447 F. Supp. 2d 1235, 4:06-cv-00110 (N.D. Okla. 6/21/2006).
All three cases were appealed to the 10th Circuit, which affirmed all of the rulings against Springer, imposed additional sanctions of $8,000 for filing frivolous appeals, and enjoined him from filing any other actions unless he was represented by a licensed attorney or obtained the permission of the court. Lindsey K. Springer v. Internal Revenue Service, 2007 TNT 86-1, Nos. 05-6387, 06-6268, and 06-5123 (10th Cir. 5/1/2007), aff'ng Nos. CIV-05-466-F and CIV-05-1075 (W.D. Okla.) and No. 06-CV-110 (N.D. Okla.), cert. den. S. Ct. Dkt. Nos. 07-737, 07-738, 07-739 (1/14/2008).
Springer still has another action pending in federal court, a "Bivens" action against several named employees of the IRS. Lindsey K. Springer v. Douglas Horn, et al., No. 4:06-cv-00156 (U.S.D.C. N.D. Okla. 3/14/2006). On November 21, 2007, the government informed the Court in a status report that Springer is the subject of "an active criminal investigation".
Springer filed another petition in the Tax Court on 9/26/2006, apparently to try to stop an IRS levy. The government's motion for summary judgment was granted on 11/14/2007, and the levy was allowed to proceed. Lindsey K. Springer v. Commissioner, No. 017707-06L (U.S.T.C. 11/14/2007). Springer filed motions to reconsider the orders, and also an appeal, which is still pending as No. 08-9004 (10th Cir.).
Springer has filed a lawsuit against the United States for property alleged to have been taken during the execution of a search warrant at his home on 9/16/2007. Lindsey K. Springer v. Douglas Horn, et al., No. 4:08-cv-00004 (U.S.D.C. N.D. Okla. 1/4/2008).
Most recently, the government has filed a civil action against Springer in federal court, seeking to reduce to judgment Springer's federal tax liabilities (which, together with interest and penalties, totaled $368,383.32 as of 3/31/2008). United States v. Lindsey K. Springer, No. 08-CV-278-TCK-PJC (U.S.D.C. N.D. Okla. 5/9/2008).
Students/Disciples/Associates
Springer assisted in the defenses of Gaylon Harrell and Robert Lawrence, although he is not a lawyer. He has assisted, or been represented by, Oscar Stilley and Jerold Barringer.