This is the second of three parts to Mr. Springer's Petition to the Supreme Court. Mr. Springer is a political prisoner. I urge you to help him with a donation at the address you will find at the end of the post. I have not linked to the Regulations specified in the brief because they have been changed. In 2005 they reflected the language of the statute that required that returns be filed with the District Director of the district in which the taxpayer lives. Although not always clearly written, it appears that the Appeals Court changed the statute under which Mr. Springer was convicted from that listed in the indictment. For a conviction to stand it must be for violating the statute that appears in the indictment.