Daniel R. Denardo v. Roberta Schowen, Jonathan Cohen, F. Michael Kovach, David A. Hubbert, Gary Allen, William Rose, Murray S. Horwitz

944 F.2d 908 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Daniel R. DeNARDO, Plaintiff-Appellant, v. Roberta SCHOWEN, Jonathan Cohen, F. Michael Kovach, David A. Hubbert, Gary Allen, William Rose, Murray S. Horwitz, Defendants-Appellees. No. 90-35803. United States Court of Appeals, Ninth Circuit. Submitted Aug. 23, 1991. * Decided Sept. 26, 1991. Before TANG, REINHARDT and RYMER, Circuit Judges. MEMORANDUM ** This suit relates to an earlier proceeding, filed as a Bivens action in the District Court for the District of Alaska in 1986, in which the plaintiff alleged that Roberta Schowen and other IRS agents tortiously and unconstitutionally converted to their own use $1152.83 collected by levy to satisfy a frivolous return penalty. The district court dismissed the plaintiff's suit with prejudice, and we affirmed in an unpublished decision (No. 88-3804). Now Daniel DeNardo has returned to court with a new Bivens action. He alleges that Schowen perjured herself in the…