In The Name of Allah, The Most Merciful, The Bestower of Mercy.

Al-Allamah Rabee Bin Hadi Al-Madkhali, may Allah preserve him, said:

Indeed, rejecting the statements of scholars through statements whose apparent meaning is sound, but those who utilise them intend falsehood and evil has become widespread nowadays. “I do not make Taqlid!!” Even though you find him (i.e. the utterer of this of statement) ignorant, understands nothing and is one among those who are greatly in need of making Taqlid of the scholars besides following them. There is Taqlid and Ittibaa. There is a person who is ignorant and he needs to make Taqlid. Taqlid is a necessity for this person, therefore it is incumbent upon him to make Taqlid of the scholars. The student of knowledge can understand based on the proofs that such and such scholar is correct and thus he follows the person with proof. This is a level above Taqlid and below the level of the Mujtahid.

Some of them may say: “I do not make Taqlid”, even though-in reality- he is a commoner, an evil doer or a malicious person who desires to speak ill against the scholars and keep the people away from them through these cunning ways. Therefore, let the youth be careful lest they fall into the trap of these fools – those who speak ill of the scholars in such a heedless manner. “I do not make Taqlid of such and such “. We say to him: Who commands you to make Taqlid if you are a student of knowledge?! However, if that scholar about whom you say, “I do not make Taqlid of him” has truth with him, is it permissible to reject the truth based on this illusion that you call Taqlid and intend falsehood by way of it?! I warn the youth against despicable behaviour. It has become rife amongst the common people and prevents them from good manners, (sound adherence to the) religion and (good) character.

An Excerpt from “Marhaban Yaa Talib Al-Ilm”. pages 61-62

The Prohibited and Permissible Forms of Taqlid
http://www.salafipublications.com/sps/sp.cfm?subsecID=MNJ06&articleID=MNJ060005&articlePages=1
The Methodology of the Salaf Concerning Ijtihad and Taqlid
http://www.spubs.com/sps/sp.cfm?subsecID=MNJ06&articleID=MNJ060001&articlePages=1