Liptak v. United States

Frank and Joanne Liptak appeal from a judgment dismissing their action under 26 U.S.C. § 7426 (1982) for wrongful levy and from the vacation of an order temporarily restraining the government from selling their home in order to collect delinquent taxes. They argue that the reference of the ease to a special master was improper, that they were prevented from presenting key testimony during the hearing before the master, and that the master adopted the government’s findings of fact and conclusions of law verbatim. We reverse and remand for further proceedings consistent with this opinion.

In…