Fred A. Reece v. W. C. Scoggins, Individually and D/B/A Spkz Company

GEWIN, Circuit Judge:

A taxpayer brought this action in the district court claiming that the Internal Revenue Service (IRS) did not comply with clear Congressional mandates in selling his land to satisfy a tax deficiency. The district court ruled that the IRS had indeed conducted the sale in an improper manner and ordered that the purchaser of the land release the property in return for a refund of the purchase price. The purchaser appeals from that decision. The IRS, a named defendant before the district court, has subsequently withdrawn from the case. Because we conclude that the IRS failed…