Sale of Springer's home

[Dezcad]

Pursuant to a Final Judgment foreclosing the IRS' lien on Springer's home, the USDC has entered an Order for Sale. Interestingly enough, the Order requires the occupants of the property to vacate within 30 days, only one week before Lindsey's sentencing on 4/21/10.

It is about time the IRS got something from Lindsey.

IN THE UNITED STATES DISTRICT COURT FOR THE
NORTHERN DISTRICT OF OKLAHOMA
UNITED STATES OF AMERICA )
)
Plaintiff, )
)
v. ) Civil No. 4:08-cv-00278-TCK-PJC
)
(1) LINDSEY K. SPRINGER, individually and )
as Co-Trustee of the S.L.C.A. Family Trust; )
(2) REGINA M. CARLSON, as Co-Trustee of )
the S.L.C.A. Family Trust; (3) MARTHA F. )
MOORE, individually and as Trustee of the )
W.T. Moore and Martha F. Moore Revocable )
Trust Dated June 12, 2002; (4) W.T. SMITH; )
and (5) JANETH S. SMITH )
)
Defendants. )
ORDER FOR SALE
This Court entered a final judgment in this action, ordering that the federal tax liens be
foreclosed.
The Court now ORDERS that the federal tax lien on the real property located in Creek
County, Oklahoma (hereinafter “Property”) described as:

The North half (N/2) of the Southeast Quarter (SE/4) of the Northwest Quarter (NW/4) of
Section 2, Township 17 North, Range 10 East, of Creek County, State of Oklahoma.

be foreclosed and that the Property be sold under title 28, United States Code, §§ 2001 and 2002,
as follows:

1. The Internal Revenue Service (“IRS”) Property Appraisal and Liquidation Specialists
(“PALS”), is authorized to offer for public sale and to sell the Property.
2. The terms and conditions of the sales are as follows:
a. The sale of the Property shall be free and clear of the interests of Lindsey K. Springer, Regina M. Carlson, the S.L.C.A. Family Trust and all parties named in the suit.
b. The sale shall be subject to building lines, if established, all laws, ordinances, and governmental regulations (including building and zoning ordinances) affecting the Property, and
easements and restrictions of record, if any;
c. The sale shall be held either at the courthouse of the county or city in which the Property is located or on the Property’s premises;
d. The PALS shall announce the date and time for sale;
e. Notice of the sale shall be published once a week for at least four consecutive weeks before the sale in at least one newspaper regularly issued and of general circulation in Creek County, Oklahoma and, at the discretion of the PALS, by any other notice that the PALS deems appropriate. The notice shall contain a description of the Property and shall contain the terms
and conditions of sale in this order of sale;
f. The PALS shall set the minimum bids. If the minimum bids are not met or exceeded, the PALS may, without further permission of this Court, and under the terms and conditions in this order of sale, hold a new public sale, if necessary, and reduce the minimum bids.
g. At the time of the sale, the successful bidder(s) shall deposit with the PALS, by cash or by certified or cashier’s check payable to the Clerk of the United States District Court for the Northern District of Oklahoma, a minimum of twenty (20) percent of the bid. Before being permitted to bid at the sale, potential bidders shall display to the PALS proof that they are able to comply with this requirement. No bids will be accepted from any person(s) who have not
presented proof that, if they are the successful bidders(s), they can make the deposit required by this order of sale;
h. The successful bidder(s) shall pay the balance of the purchase price for the Property to the clerk of this Court within thirty (30) days following the date of the sale, by a certified or cashier’s check payable to the United States District Court for the Northern District of Oklahoma. If the bidder fails to fulfill this requirement, the deposit shall be forfeited and shall be applied to cover the expenses of the sale, with any amount remaining to be applied to the
liabilities of Lindsey K. Springer at issue herein. The Clerk shall distribute the deposit as
directed by the PALS by check made payable to the “United States Treasury.” The Property
shall be again offered for sale under the terms and conditions of this order of sale or, in the alternative, sold to the second highest bidder. The United States may bid as a credit against its
judgment without tender of cash;
i. The sale of the Property shall be subject to confirmation by this Court. On confirmation of the sale, the PALS shall execute and deliver its deed conveying the Property to the purchasers. On confirmation of the sale, all interests in, liens against, or claims to, the Property that are held or asserted by all parties to this action are discharged and extinguished.
j. When this Court confirms the sale, the Creek County Recorder shall cause transfer of the Property to be reflected upon that county’s register of title. The successful bidder at the sale
shall pay, in addition to the amount of the bid, any documentary stamps and Clerk’s registry fees
as provided by law;
k. The sale of the Property is ordered pursuant to 28 U.S.C. § 2001, and is made without
right of redemption.
3. Until the Property is sold, Lindsey K. Springer shall take all reasonable steps necessary to preserve the Property (including all buildings, improvements, fixtures and appurtenances on the property) in its current condition including, without limitation, maintaining a fire and casualty insurance policy on the Properties. He shall neither commit waste against the Property nor cause or permit anyone else to do so. He shall neither do anything that tends to reduce the value or marketability of the Property nor cause or permit anyone else to do so. The defendants shall not record any instruments, publish any notice, or take any other action (such as running newspaper advertisements, posting signs, or making internet postings) that may directly or indirectly tend to adversely affect the value of the Property or that may tend to deter or discourage potential bidders from participating in the public auction, nor shall they cause or
permit anyone else to do so.
4. All persons occupying the Property shall vacate the Property permanently within 30 days of the date of this Order, each taking with them his or her personal property (but leaving all improvements, buildings, fixtures, and appurtenances to the Properties). If any person fails or
refuses to vacate the Property by the date specified in this Order, the PALS are authorized to
coordinate with the United States Marshal to take all actions that are reasonably necessary to
have those persons ejected. Any personal property remaining on the Property 30 days after the
date of this Order is deemed forfeited and abandoned, and the PALS is authorized to dispose of it in any manner they see fit, including sale, in which case the proceeds of the sale are to be applied first to the expenses of sale and the balance to be paid into the Court for further distribution.
5. No later than two business days after vacating the Property pursuant to the deadline
set forth in paragraph 4 above, Lindsey K. Springer shall notify counsel for the United States of America a forwarding address where he and she can be reached. Notification shall be made by contacting counsel for the United States at (202) 514-9953.
6. Pending the sale of the Property and until the deed to the Property is delivered to the successful bidder(s), the IRS is authorized to have free access to the premises in order to take
any and all actions necessary to preserve the Property, including, but not limited to, retaining a
locksmith or other person to change or install locks or other security devices on any part of the
Property.
7. After the Court confirms the sale, the sale proceeds are to be paid to the Clerk of this Court and applied to the following items, in the order specified:
a. First, to the PALS for the expenses of the sale, including any expenses incurred to secure or maintain the property pending sale and confirmation by the Court;
b. Second, to all taxes unpaid and matured, if any, that are owed to Creek County for real property taxes on the property.
c. Third, to W.T. Smith and Janeth S. Smith and Martha F. Moore, individually and as Trustee of the W.T. Moore and Martha F. Moore Revocable Trust dated June 12, 2002;
d. Fourth, to the liability of Lindsey K. Springer for federal income tax liabilities for the years 1990 through 1995 plus all accrued interest, penalties, and other additions permitted by law;
e. Fifth, any balance remaining after the above payments have been made shall be held by the Clerk until further order of the Court.
SO ORDERED this 16th day of March, 2010.
________________________________
TERENCE KERN
United States District Judge

[Dezcad]

Springer has appealed the Final Judgment to the 10th Circuit and an Order to show cause from the 10th Circuit has issued since Springer is under prior filing restrictions:

Case No.10-5037
UNITED STATES COURT OF APPEALS
FOR THE TENTH CIRCUIT
UNITED STATES OF AMERICA,
Plaintiff - Appellee,
v.
LINDSEY K. SPRINGER,
individually and as Co-Trustee of the
S.L.C.A. Family Trust,
Defendant - Appellant,
and
REGINA M. CARLSON, as
Co-Trustee of the S.L.C.A. Family
Trust, et al.,
Defendants.
No. 10-5037
ORDER
This appeal was opened today, March 17, 2009, following receipt of a notice of appeal from the district court. We note, however, that appellant Lindsey K. Springer is under filing restrictions in this court. See Springer v. Internal Revenue Service ex rel. United States, Nos. 05-6387, 06-5123, and 06- 6268, 231 F. App’x 793, 2007 WL 1252475 (10th Cir. May 1, 2007)
(unpublished).
-
To proceed as an appellant in a civil matter, Mr. Springer must be represented by a licensed and authorized attorney, or he must obtain permission to proceed pro se. Id. at 802. The parameters for seeking permission are outlined in the court’s 2007 decision and include, among other requirements, submission of a petition listing all lawsuits pending or filed previously and a notarized affidavit. To date, Mr. Springer has not submitted a request to proceed in this court. This matter will be dismissed for failure to prosecute unless such a petition is filed within 10 days of the date of this order.

We remind Mr. Springer that the petition must meet all the requirements set forth in this court’s 2007 decision with particularity. Any failure to submit a petition in the proper form meeting each and every requirement listed will likewise result in dismissal of this matter for failure to prosecute.
Entered for the Court,
ELISABETH A. SHUMAKER, Clerk
by: Lara Smith
Counsel to the Clerk

[Pottapaug1938]

Now, Springer can try the maeuver that has never failed in the past -- a letter-writing campaign by his fellow buffoons asking the Supreme Court to take the case after all....

[LPC]

To proceed as an appellant in a civil matter, Mr. Springer must be represented by a licensed and authorized attorney, or he must obtain permission to proceed pro se.

In Springer's last appeal to the 10th Circuit, he was represented by Jerold Barringer. The court denied the government's motion for sanctions against Barringer, so I'm not sure why he's not willing to step up for good old Lindsey.

[blind]

So, did Lindsey smooth talk his way into keeping his house?

[LPC]

Barringer did enter an appearance for Springer, and a motion has been filed seeking a stay of the eviction order. As of today (4/14), the motion is still pending, which means that Springer is still under an order to vacate the premises tomorrow, 4/15.

[Dezcad]

Barringer did enter an appearance for Springer, and a motion has been filed seeking a stay of the eviction order. As of today (4/14), the motion is still pending, which means that Springer is still under an order to vacate the premises tomorrow, 4/15.

The emergency motion for stay has been denied by the 10th Circuit. Pack your bags Lindsey!

UNITED STATES COURT OF APPEALS
FOR THE TENTH CIRCUIT
UNITED STATES OF AMERICA,
Plaintiff-Appellee,
v.
LINDSEY K. SPRINGER,
individually and as Co-Trustee of the
S.L.C.A. Family Trust,
Defendant-Appellant,
and
REGINA M. CARLSON, as
Co-Trustee of the S.L.C.A. Family
Trust; MARTHA F. MOORE,
individually and as Trustee of the
W.T. Moore and Martha F. Moore
Revocable Trust dated June 12, 2002;
W.T. SMITH; JANET S. SMITH,
Defendants.
No. 10-5037
(D.C. No. 4:08-CV-00278-TCK-PJC)
(N.D. Okla.)
ORDER
Before O’BRIEN and HOLMES, Circuit Judges.
This matter is before the court on Lindsey K. Springer’s Emergency Motion for Stay of Final Judgment and Sale Pending Appeal. Mr. Springer states that he has moved in the district court for this relief, but the district court has not yet ruled on his motion.
To obtain a stay, Mr. Springer must address: “(a) the likelihood of success on appeal; (b) the threat of irreparable harm if the stay . . . is not granted; (c) the absence of harm to opposing parties if the stay . . . is granted; and (d) any risk of harm to the public interest.” Homans v. City of Albuquerque, 264 F.3d 1240, 1243 (10th Cir. 2001) (per curiam) (quotation omitted). Mr. Springer’s motion fails to establish the required factors.
The motion for stay is DENIED.
Entered for the Court,
ELISABETH A. SHUMAKER, Clerk

[Famspear]

The emergency motion for stay has been denied by the 10th Circuit. Pack your bags Lindsey!

Lindsey Springer's song
(sung to the tune of "Leaving on a Jet Plane"):

All my bags are packed;
I'm ready to go.
I'm standin' here
Outside my door.
I hate to break this up,
And say goodbye.

But the dawn is breakin'
It's early morn.
The Marshal's waitin'
I'm feelin' forlorn.
My tax pro-tes-ter life
Is one big lie.....

[Chorus:]
Oh, jail time
Is really such a pain;
Long time 'fore I'll be free again.
Oh, babe, I hate to go.........

[LPC]

To obtain a stay, Mr. Springer must address: “(a) the likelihood of success on appeal; (b) the threat of irreparable harm if the stay . . . is not granted; (c) the absence of harm to opposing parties if the stay . . . is granted; and (d) any risk of harm to the public interest.” Homans v. City of Albuquerque, 264 F.3d 1240, 1243 (10th Cir. 2001) (per curiam) (quotation omitted). Mr. Springer’s motion fails to establish the required factors.

None of them? He went 0-for-4?

That caused me to want to look at the motion. Which was a mistake. The motion is 21 pages, plus another 205 pages of exhibits. (No, I didn't download the exhibits. I'm not that silly.)

You can get the idea from the questions presented:

2. QUESTIONS PRESENTED
A. DOES THE PHRASE “APPROPRIATE OFFICIAL” PURSUANT TO 26 CFR 301.6325(f)(2)(2008) MEAN “DISTRICT DIRECTOR” PURSUANT TO 26 CFR 301.7701-9 AND 26 CFR 301.7701-10?

B. WHAT INTERNAL REVENUE LAW GIVES SUBJECT MATTER JURISDICTION AND JURISDICTION TO THE UNITED STATES DISTRICT COURT PURSUANT TO TITLE 26, SECTION 7402 AND/OR TITLE 28, SECTION 1340, TO “ENFORCE” ABSENT SUCH INTERNAL REVENUE DISTRICT PURSUANT TO TITLE 26, SECTION 7621 AND 26 CFR 601.101(2008)?

C. WHETHER APPELLANT’S CERTIFICATE OF RELEASE OF LIEN DATED AUGUST 23, 2007, THAT EXTINGUISHED ALL LIABILITY DERIVED IN THIS COURT’S ORDER OF OCTOBER 15, 1997 IN SPRINGER V. COMMISSIONER, 97-9008 (unpublished), MAY 1, 2007 IN SPRINGER V. INTERNAL REVENUE, 231 F. APPX’D 793 (10th Cir. 2007)(unpublished), AND SPRINGER V. COMMISSIONER, 08-9004 (published), 580 F.3d 1142 (10th Cir. 2009), WAS REVOKED BY LAW PURSUANT TO TITLE 26, SECTION 6325(f)(2) “BY THE SECRETARY” ABSENT ANY INTERNAL REVENUE DISTRICT OR DISTRICT DIRECTOR ENCOMPASSING THE STATE OF OKLAHOMA?

D. SINCE THE CERTIFICATE OF RELEASE GIVEN APPELLANT BY THE SECRETARY OF THE TREASURY DATED AUGUST 23, 2007, WAS NOT REVOKED PURSUANT TO TITLE 26, SECTION 6325(f)(2), DOESN’T SECTION 6325(f)(1) MANDATE THE LIABILITIES CLAIMED FOR 1990 THROUGH 1995 ARE “EXTINGUISHED”?

I think it's possible that the judges on the 10th Circuit didn't even bother to read the rest of the brief.

[Dezcad]

In addition to the 10th Circuit's denial of the Motion for Stay pending appeal filed in the appellate case, the District Court has denied Springer's Motion for Stay in the original action.

IN THE UNITED STATES DISTRICT COURT
FOR THE NORTHERN DISTRICT OF OKLAHOMA
UNITED STATES OF AMERICA, ))
Plaintiff, )
)
v. ) Case No. 08-CV-278-TCK-PJC
)
(1) LINDSEY K. SPRINGER, Individually )
and as Co-Trustee of the S.L.C.A. Family )
Trust; (2) REGINA M. CARLSON, as )
Co-Trustee of the S.L.C.A. Family Trust; )
(3) MARTHA F. MOORE, Individually and )
as Trustee of the W.T. Moore and Martha F. )
Moore Revocable Trust dated June 12, 2002, )
(4) W.T. SMITH; and (5) JANETH S. SMITH, )
)
Defendants. )
ORDER
Before the Court is Plaintiff's Motion for Stay Pending Appeal (Doc. 185). After consideration of the four relevant factors, see Hilton v. Braunskill, 481 U.S. 770-776-77 (1987), the Court finds that Plaintiff has failed to make the necessary showing. Specifically, Plaintiff has failed to make a strong showing that he is likely to proceed on the merits and has failed to show that a stay pending appeal is in the public interest. Further, the Court finds that a stay would injure the United States because the value of the relevant property may diminish. In this case, these factors outweigh any irreparable injury Plaintiff may suffer during appeal. In addition to the reasoning set forth in this Order, the Court adopts the reasoning and arguments set forth in the Untied States' brief opposing the motion to stay (Doc. 187). Plaintiff's Motion for Stay Pending Appeal (Doc. 185) is DENIED.
IT IS SO ORDERED this 14th day of April, 2010.

Hit the road, Jack - err, Lindsey!

Don't fret - you'll have a place to stay for a while beginning April 21st.

[Dezcad]

I just noticed that Lindsey had filed an Application for Stay pending appeal with the SCOTUS, which was denied.

No. 09A971
Title:
Lindsey K. Springer, Applicants
v.
United States
Docketed:
Lower Ct: United States District Court for the Northern District of Oklahoma
Case Nos.: (4:08-cv-00278)

~~~Date~~~ ~~~~~~~Proceedings and Orders~~~~~~~~~~~~~~~~~~~~~
Apr 14 2010 Application (09A971) for a stay pending appeal, submitted to Justice Sotomayor.
Apr 16 2010 Application (09A971) denied by Justice Sotomayor.


~~Name~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~Address~~~~~~~~~~~~~~~~~~ ~~Phone~~~
Attorneys for Petitioner:
Lindsey K. Springer 5147 South Harvard (918) 748-5539
# 116
Tulsa, OK 74135
Party name: Lindsey K. Springer, et al.
Attorneys for Respondent:
Elena Kagan Solicitor General (202) 514-2217
United States Department of Justice
950 Pennsylvania Avenue, N.W.
Washington, DC 20530-0001
Party name: United States