In Re the Tax Indebtedness of Coppola

REPORT AND RECOMMENDATION

AZRACK, United States Magistrate Judge.

On March 15, 1991, the undersigned granted the Internal Revenue Service (“IRS”), a Writ of Entry for the purpose of seizing property to credit towards the tax liabilities of James and Barbara Coppola (“the taxpayers”). The seizure was effected on March 21,1991, when various articles of personal property, including automobiles, boats, and construction equipment, were removed from the Brooklyn, New York location where the taxpayers resided. Thereafter, several interested parties appeared before the Honorable Jack B. Weinstein,…