Where the defendants made an appeal prior to the appointment of receiver, appeals were ruled premature. The 7th U.S. Circuit Court of Appeals affirmed a decision by Judge Michael M. Mihm, Central District of Illinois. Robert and Debra Zabka, and several partnerships they controlled and transferred assets to, were sued by the U.S. government to enforce tax liens against their property and the property of the partnerships. The U.S. District Court found the liens valid. Following that decision, the government filed a …