United States v. Robert Jay Rowen

52 F.3d 335 75 A.F.T.R.2d 95 -2102 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, Plaintiff-Appellee, v. Robert Jay ROWEN, Defendant-Appellant. No. 94-35129. United States Court of Appeals, Ninth Circuit. Submitted April 14, 1995. * Decided April 18, 1995. Before: WRIGHT, POOLE and WIGGINS, Circuit Judges. 1 MEMORANDUM ** 2 We are faced with "yet another frivolous appeal brought by a disgruntled taxpayer." Ryan v. Bilby, 764 F.2d 1325, 1327 (9th Cir.1985). The district court invalidated common law liens filed by Rowen against the property of IRS employees and enjoined him from filing similar liens in the future. We affirm. 3 Rowen fails to make any arguments relevant to this appeal. As he has not raised any arguments on appeal, those he might have made are deemed abandoned. Schneider v. TRW, Inc., 938 F.2d 986, 993 (9th Cir.1991). 4 On our own motion, we find that the appeal is frivolous and impose sanctions under Fed.R.App.P. 38 on Rowen and his…