Lindsey Kent Springer has a prior federal conviction for odometer fraud (as disclosed on page 39 of Volume III of the court transcript of the Sentencing Proceedings on April 23, 2010, in the federal criminal tax case of United States v. Springer, case no. CR-09-043-SPF, U.S. District Court for the Northern District of Oklahoma). After serving time for the odometer fraud, he was released from federal prison on March 13, 1989. He is now serving a prison term for federal tax convictions in the aforementioned tax case (as inmate # 02580-063 at a Federal prison facility at Seagoville, Texas) after having been sentenced in April 2010.
Books, Web Sites, Videos, and Organizations
Until he was convicted on multiple federal tax violations in 2009, Lindsey Kent Springer used the web site "Penalty Protester!" to promote his theory and post information about ongoing court cases. He also described 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."
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 filed 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 by the district court on 4/7/2009, but that denial was reversed on appeal, and the action ordered to be dismissed, on the grounds that the agents were entitled to "qualified immunity" because the alleged theft was not "clearly established" as a violation of the 4th Amendment. Lindsey K. Springer v. Douglas Horn, et al., No. 4:06-cv-00156 (U.S.D.C. N.D. Okla. 4/7/2009), rev. sub nom. Lindsey K. Springer v. Christopher D. Albin et al., No. 09-5088 (10th Cir. 8/5/2010), rehearing denied (10/15/2010), cert. den., No. 10-8484 (2/28/2011).
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), cert. den., No. 09-8858 (U.S.S.C. 3/22/2010).
The government 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 the government's motion was granted on 3/3/2010. On 3/16/2010, the court ordered that real property owned by Springer be sold at auction. United States v. Lindsey K. Springer, No. 08-CV-278-TCK-PJC (U.S.D.C. N.D. Okla.). Needless to say, Springer asked for a stay of the sale pending appeal, which the district court denied, and then sought a stay by the Court of Appeals, which request was denied. United States v. Lindsey K. Springer, No. 10-5037 (10th Cir. 4/14/2010). (The application to the 10th Circuit was complicated by the filing restrictions previously imposed by that court in 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), and Springer was initially order to comply with those restrictions or have the application dismissed summarily, but Springer was able to comply by having lawyer Jerold Barringer enter an appearance, and so the circuit court was then able to dismiss the application on the merits.) Springer filed a similar petition for a stay with the Supreme Court, which was also denied. No. 09A971 (4/16/2010). Finally, the 10th Circuit ended the appeal by affirming the decision of the District Court in favor of the United States. United States v. Lindsey K. Springer, et al., No. 10-5037 (10th Cir. 6/23/2011) (order also issued directing Springer's attorney, Jerold Barringer, to show cause why he should not be referred to the 10th Circuit disciplinary panel for persisting in frivolous arguments). A petition for reconsideration and rehearing and for hearing or rehearing en banc was denied on 8/1/2011. The Supreme Court denied Springer's petition to proceed in forma pauperis, dismissed his petition for certiorari, and ordered the clerk not to accept any further petitions from Springer in noncriminal matters unless the filing fees are paid, because Springer "has repeatedly abused this Court's process." No. 11-10134 (6/4/2012). However, some sort of appeal of the district court's order remains pending as No. 10-5018 (10th Circuit).
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 was dismissed for lack of jurisdiction on 2/16/2010, the court finding that the petition was "several years untimely." Lindsey K. Springer v. Commissioner, No. 3781-09L (U.S.T.C. 2/16/2009), aff'd, No. 10-9001 (10th Cir. 3/14/2011).
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). Instead of waiting for sentencing and then filing an appeal, Springer petitioned the 10th Circuit Court of Appeals for a "writ of mandamus," which was promptly denied on the grounds that Springer has an adequate remedy through an appeal. In re: Lindsey K. Springer, No. 09-5165 (10th Cir. 12/4/2009). Springer then filed a petition for a "writ of mandamus" with the Supreme Court, apparently asking that the Supreme Court order the 10th Circuit Court of Appeals to order the District Court to do what he wants. The Supreme Court rejected Springer's request that he be allowed to proceed in forma pauperis on 3/8/2010 and ordered that the filing fee be paid. After Springer complied and paid the filing fee, the Supreme Court denied the petition. In Re Lindsey Kent Springer, No. 09-8701 (U.S.S.C. 4/26/2010).
On April 23, 2010, after a two-day sentencing hearing, Springer was sentenced to 15 years in prison, three years of supervised release following his imprisonment, and ordered to pay $700,000 in restitution. He and co-defendant Oscar Stilley (who received the same sentence) were immediately taken into custody to begin serving their sentences, the judge referring to them as "frauds and predators."
Springer appealed, but the conviction and sentence were affirmed on appeal. United States v. Lindsey Kent Springer et al., Nos. 10-5055 and 11-5053 (10th Cir. 10/26/2011), rehearing denied (11/28/2011), cert. den. No. 11-10096 (6/4/2012). Springer also filed an "Amended Petition For Writ of Mandamus, Or Alternatively Petition For Writ of Error Coram Nobis," which was denied. In re: Lindsey K. Springer, No. 10-5101 (10th Cir. 10/22/2010).
The Federal Bureau of Prisons shows Springer's projected release date as being May 18, 2023.