United States of America, Plaintiff-appellee, v. Robert Jay Rowen, Defendant-appellant, 52 F.3d 335 (9th Cir. 1995)

MEMORANDUM^** 

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.

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).

On our own motion, we find that the appeal is frivolous and impose sanctions under Fed. R. App. P. 38 on Rowen and his counsel, Phillip S. Lopez. This court has previously held that appeal from a removal of baseless liens against IRS employees is frivolous. Ryan, 764 F.2d at 1328. See also United States v. Ekblad, 732 F.2d 562, 564 (7th Cir. 1984); United States v. Hart, 701 F.2d 749 (8th Cir. 1983) (sanctions imposed on virtually identical facts). Rowen's appeal is especially frivolous because he failed to make any relevant arguments.

The sanctions imposed will be double costs plus reasonable attorneys' fees. They will be fixed by the Court upon a submission by the government, in accordance with Fed. R. App. P. 39 and Circuit Rule 39-1, of costs and fees incurred on appeal. If Rowen wishes to explain why the Court should not impose sanctions, he may submit a letter brief no longer than five (5) pages within 14 days of the filing of this memorandum.

The judgment is AFFIRMED.