United States Fifth Circuit

The district court did not make the findings necessary to support its determination that the Government recklessly or intentionally filed tax liens against plaintiff in disregard of the relevant code of provisions and regulations.

Appellate Information

• Decided 06/13/2005
• Published 06/14/2005

Judges

• DeMOSS, Circuit Judge:, Before REAVLEY, DeMOSS and PRADO, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• For Appellees:
  
• Jeffrey Wallace Hellberg, Jr. (argued), Law Offices of Jeffrey W. Hellberg, Jr., Dallas, TX, for Plaintiffs-Appellees., Robert J. Branman (argued), Jonathan S. Cohen, U.S. Dept. of Justice, Tax Div., Richard Bradshaw Farber, U.S. Dept. of Justice, Washington, DC, for Defendant-Appellant.