Background
Not known.
Theories Advocated/Promoted
Books, Web Sites, Videos, and Organizations
Springer uses the web site "Penalty Protester!" to promote his theory and post information about ongoing court cases. He also describes himself as the founder of "Bondage Breakers Ministries," which he formed to "expose the violations of the written law committed by the Internal Revenue Service."
Court Actions
Currently facing federal criminal tax charges, Springer is a full-fledged goofball, having once sued 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. 3/24/2000) (sanctions of $1,000 imposed for frivolous appeal).
And Springer has brought other non-tax cases equally frivolous, but the remainder of the cases described in this section will be his tax-related cases.
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, Nos. 95-5072 and 95-5142 (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 (U.S.T.C. 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. 10/6/2005).
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, No. 4:06-cv-00110 (N.D. Okla. 6/21/2006).
All three federal District Court 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, 231 Fed.Appx. 793, 2007 TNT 86-19, 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 for $2,000 alleged to be missing following the execution of a search warrant at Springer's home on 9/16/2007. The defendants' motion for summary judgment was denied on 4/7/2009, and an appeal from that denial is now pending. Lindsey K. Springer v. Douglas Horn, et al., No. 4:06-cv-00156 (U.S.D.C. N.D. Okla. 4/7/2009), on appeal, No. 09-5088 (10th Cir.).
Springer filed a second lawsuit against the United States for the same $2,000 alleged to have been taken during the search of his home, but that action was dismissed with prejudice for lack of jurisdiction. Lindsey K. Springer v. Douglas Horn, et al., No. 4:08-cv-00004 (U.S.D.C. N.D. Okla. 4/10/2009).
Springer filed another petition in the Tax Court on 9/26/2006 to try to stop an IRS levy. The government's motion for summary judgment was granted and the levy was allowed to proceed. Lindsey K. Springer v. Commissioner, No. 017707-06L (U.S.T.C. 11/14/2007), aff'd, 2009 TNT 167-4, No. 08-9004 (10th Cir. 8/31/2009) (government motion for sanctions against Springer and his lawyer, Jerold Barringer, denied).
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). Both the United States and Springer filed motions for summary judgment on 5/8/2009 (Docket #154 and #161), and both motions are still pending. United States v. Lindsey K. Springer, No. 08-CV-278-TCK-PJC (U.S.D.C. N.D. Okla.).
Springer filed another petition in Tax Court on 2/18/2009, apparently challenging a notice of federal tax lien that was filed on 4/28/1999 for his 1990 through 1996 tax liabilities. That petition is still pending, and on 9/14/2009 Springer was apparently successful in convincing the court that he should be allowed to subpoena an IRS employee as a witness, because the court denied a motion to quash the subpoena. (Another subpoena was quashed, and another subpoena was withdrawn.) Lindsey K. Springer v. Commissioner, No. 3781-09L (U.S.T.C. 9/14/2009)
Finally, Springer has been convicted of conspiring to defraud the United States, three counts of tax evasion, and two counts of willfully failing to file tax returns. United States v. Lindsey Kent Springer et al., No. 09-cr-043-JHP (U.S.D.C. N.D. Okla. 11/16/2009). His co-defendant in this case was Oscar Stilley, who was also convicted of conspiracy and other charges. Springer did assert the Paperwork Reduction Act in a motion to dismiss the indictment (Docket #53), but the motion was denied. (Docket #100, 7/1/2009).
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.
