Heller v. Plave

MEMORANDUM ORDER

SCOTT, District Judge.

This is a Bivens 1 action filed by Plaintiff Daniel Neal Heller (“HELLER”) against three employees of the Internal Revenue Service (“IRS”) for interference with a defense witness and the use of known false testimony. The Defendants, Lawrence S. Plave (“PLAVE”), Doreen H. Kaplan (“KAPLAN”) and Thomas A. Lopez (“LOPEZ”), have moved for summary judgment. They assert six defenses: absolute immunity, qualified immunity, res judicata, statute of limitations, judicial estoppel, and election of remedies.

I. FACTUAL BACKGROUND

Heller is an attorney in private…