Lindsey Springer Update – Abolish the IRS Now!!

   Posted by: BobMcNeil   in IRS


From his prison cell in Big Spring, Texas, Lindsey Springer offers some insight into the current IRS scandal in Washington, D.C. involving certain tax exempt organizations.

Specifically, he asks:

“Who is the IRS?”

“Is the IRS an agency created by Congress, or by regulation?”

“What is the IRS’ legal function regarding certain organizations seeking tax exempt status?”

“Who is responsible for administering and enforcing Title 26 of the U.S. Code?”

Lindsey explains it all below.


——– Original Message ——–
Date:     Sun, 26 May 2013 20:47:33 -0500
From:     Lindsey Springer <gnu…@mindspring.com>
To:     Lindsey Springer <gnu…@mindspring.com>

Lindsey Springer here with some information you may wish to know at times such as these.  Today is an excellent time to abolish what is left of the IRS and it begins, and in my opinion ends, with asking who is the IRS.  Who are you to ask such a question?  Shouldn’t we know how the most powerful bunch of people ever to walk on the planet obtain and retain their authority to do what they want? Of course we should and must.

Is the IRS an agency created by Congress?  Nope.  Is the IRS an agency created by a regulation?  Yep.  Which one you ask?  Why, it is 26 CFR Section 601.101.  See U.S. v. Hoodenpyle, 461 Fed. Appx. 675, 682(10th Cir. 2012)

Underneath the surface of what you are being drawn into currently, regarding how certain republican legal fictions seeking tax exempt status were treated by the IRS, is what is the IRS’s legal function.  We know the phrase Internal Revenue Service is not a person or an office.  So what does the IRS legally do?  Great question!

In the case of Title 26, all power to do anything, including tax exemption designation for non profit fictitious entities, must be performed by the Secretary of the Treasury.  See 26 U.S.C. Section 7801.  The Secretary of the Treasury may delegate to someone underneath him or her provided Congress refers in some Title 26 Statute to the term “Secretary” instead of “Secretary of the Treasury” specifically.

Title 26, United States Code, Section 7701(a)(11)(A) is entitled “Secretary of the Treasury” and defines this phrase to mean “the Secretary of the Treasury, personally, and SHALL NOT INCLUDE ANY DELEGATE OF HIS.”  That is about as plain as it gets in writing Tax Law.

Section 7701(a)(11)(B) defines the term “Secretary” without the added words “of the Treasury” and means “the Secretary of the Treasury or his delegate.”  Section 7701(a)(12) then defines delegate to mean any officer, employee or agency of the Treasury Department duly authorized by the Secretary of the Treasury “directly, or indirectly by one or more redelegations of authority, to perform the function mentioned or described in the context.”

Section 7801 of Title 26 is entitled “Authority of the Department of the Treasury” and defines “Powers and duties” of the Secretary of the Treasury and states:

“Except as otherwise expressly provided by law the administration and enforcement of this title shall be performed by or under the supervision of the Secretary of the Treasury.”

So, unless the Federal Law specifically refers to a specific officer, employee, or agency, by Congress, the enforcement must be by or under the supervision of the Secretary of the Treasury.  Guess who Congress directs over tax exempt organizations?  NOBODY.  Yep, the most important relationship between the United States Taxing power and the First Amendment right to associate and religion and Congress is silent.  Congress thus left this up to the Secretary to decide.

Guess who the Secretary of the Treasury decided to empower with the authority to decide who or what is tax exempt?  Great question.  The answer is of course district directors of your internal revenue district.  26 CFR Section 1.501(a)-1 is entitled “Exemption From Taxation,” which doesn’t get any clearer than that for intent of the regulation, and states in paragraph 2:

“In order to establish its exemption, it is necessary that every such organization claiming exemption file an application form as set forth below with the DISTRICT DIRECTOR for the INTERNAL REVENUE DISTRICT in which is located the principal place of business or principal office of the organization.”

I did not write this.  You did not write this.  The Secretary of the Treasury wrote it and every Secretary of the Treasury who took office after this was written excepted or they would have changed it.  They did not change it.

So, what is an “internal revenue district” and what is a “district director.”  The Secretary of the Treasury answers one and Congress answers the other.  The Secretary of the Treasury answers the question of what is a district director at 26 CFR Section 301-7701-10(1992-2013) by giving the public notice:

“District Director.  The term ‘district director’ means the district director of internal revenue for an internal revenue district.”

Doesn’t get any clearer than that now does it?  So, next we need to decide who and what the meaning is of “internal revenue district.”  Congress answered that directly at 26 U.S.C. Section 7621 entitled “Internal Revenue District” and states that “(a) The President shall establish convenient internal revenue districts for the purpose of administering the internal revenue laws.”  Section 7621(b) directs the President may divide any State or the District of Columbia, or may unite into one district two or more States.”

Just to be sure, Congress at 26 U.S.C. Section 7514 directs:

“The Secretary is authorized to prescribe…seals of office of district director of internal revenue…to whom any of the functions of the Secretary of the Treasury shall have been or may be delegated.”

Know how you are dealing with the proper person involving tax exempt organizations?  They will have a seal from the Secretary of the Treasury.

So, in order for a tax exempt want-a-be to actually obtain tax exempt approval, the district director of a Presidentially created internal revenue district who has a seal to perform that function must issue his or her approval.

For those of you who need a little more, if you read Section 7601 of Title 26 you would find its title is “Canvas of districts for taxable persons and objects” and states:

“The Secretary shall…cause officers or employees of the Treasury Department to proceed …through each internal revenue district and inquire …all persons who may be liable to pay any internal revenue tax.”

The reason this statute exists is because most States have reserved in their Constitution that you cannot be put in prison for failure to pay a debt, which includes Federal or State income taxes.

26 CFR Section 301.7601-1 is entitled “Canvas of districts for taxable persons and objects” and reads:

“Each district director shall…cause officers or employees under his supervision and control to proceed, from time to time, through his DISTRICT and inquire after and concerning all persons owing or having the care of management of any objects with respect to which any tax is imposed.”

There is no tax that Section 7601 or 301.7601-1 exempts from its mandates.  Although as complicated as the tax law and regulations are, I have offered this part of the tax scheme for your understanding to show you what happened and how what was said in the Tenth Circuit on October 26, 2011 applies.  In Springer, 444 Fed. Appx. at 261 the Tenth Circuit said:

“Internal revenue districts are ‘now defunct.’ Allnutt v. Comm’r, 523 F.3d 406, 408(n.1)(4th Cir. 2008)”

In Allnutt, the Fourth Circuit held:

“The District Director’s Office, now defunct, was responsible for the administration of all IRS operations within a given tax district.”

There have been no “district directors” or “internal revenue districts” since the Restructuring and Reform Act of 1998.  Those in charge of shrinking the power of the Secretary of the Treasury pursuant to that Act abolished any limitations the tax laws placed on the exercise of the tax enforcement laws and regulations.

If you are thinking you are a tax exempt organization then I would ask you to go pull out your permission from the district director.  They know you cannot and could not since at least 1998.  The district director is responsible politically as the President’s chief tax enforcer over each State (depending on how he divided them under 26 U.S.C. Section 7621(b) and no such officer or employee exists.

Blaming what happened with certain political parties on low or mid level revenue employees is absurd.  Just follow the law and you will see what I am being graciously allowed to show you.  If the law, statute or regulation, refers to a specific meaning, the Supreme Court has held the definition excludes any other meaning.  When Congress defines a term with the word “means” that definition “excludes any meaning that is not stated.”  Burgess v. U.S. 553 U.S. 124, 128(2008)(“As a rule [a] definition which declares what a term ‘means’…excludes any meaning that is not stated.”)  See Colautti v. Franklin, 439 U.S. 379, 392-393(1979);  See also Groman v. Comm’r, 302 U.S. 82, 86(1937)(“when an exclusive definition is intended the word ‘means’ is employed.”)

So, for those of you watching what is happening to the IRS, welcome to the problem with our nation.   And it is undeniably the problem.  Remember, before when you were told the IRS was created by regulation above?  That regulation reads as follows:

“The Internal Revenue Service is a bureau of the Department of the Treasury under the immediate direction of the Commissioner of Internal Revenue.  The Commissioner has general superintendence of the assessment and collection of all taxes imposed by any law providing internal revenue.  The Internal Revenue Service is the agency by which these functions are performed.  Within an INTERNAL REVENUE DISTRICT the internal revenue laws are administered by a DISTRICT DIRECTOR.”

Title 4, Section 72 reads as follows:

“All offices attached to the seat of Government shall be exercised in the District of Columbia, and NOT ELSEWHERE, except as otherwise expressly provided by law.”

See also Hughes v. U.S., 953 F.2d 531, 542(9th Cir. 1992).

We can all agree the Department of the Treasury is created at 31 U.S.C. Section 301(a) by Congress.  See Hoodenpyle, 461 Fed. Appx. at 682.  The Tenth Circuit stated in Hoodenpyle “the IRS is an agency of the United States” as a matter of well settled law citing to 5 U.S.C. Section 101 but the words “Internal Revenue Service” do not appear at Section 101.  It is true the Department of Treasury is listed at Section 101.  But the IRS is not.

Notice how the Tenth Circuit then cites to 31 U.S.C. Section 301 and 26 CFR Section 601.101 in Hoodenpyle.  The United States cannot continue to rely upon Federal Judges to allow the Government to usurp well established federal law by saying the law is something else.

If you do not stand up now and demand answers, then you are no better than the men and women who seek to destroy the rule of law by giving those charged with enforcing it a pass.  As you can see, if you do not stand up when any of our Citizens are attacked by lawlessness, you will soon see the wisdom of your choice of silence renders you culpable.

It doesn’t just only matter if the storm hits you.  It is time the Church of Jesus Christ stand up and proclaim the First Amendment shall not be violated demanding those intentionally violating the First Amendment be exposed and then explained they are forgiven.  We should be the leaders to protect freedom of religion.  Not the last and only when the coast is clear. The First Amendment is founded on the Gospel of Jesus Christ.  End of Story.

Unrighteousness will always bow when righteousness shows up and commands it.  Lets demand it together.

Lindsey Springer

May 17, 2013


Thank you so much for the support you have given us so far.  I pray that you are rewarded for your generosity, both in this life and the next.


Mailing address for donations or other inquiries (cash, or blank first name on checks):
_________  Springer
5147 S. Harvard, #116, Tulsa, OK  74135

Letters to Lindsey directly (no donations or packages):
Lindsey Springer, 02580-063
FCI Big Spring
1900 Simler Ave
Big Spring, TX  79720

Lindsey & Family


In freedom,

Bob McNeil
All About Bob
Phone: (713) 806-5199

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