Jesse Yates, III v. IRS

Filing

UNPUBLISHED PER CURIAM OPINION filed. Originating case number: 5:15-cv-00021-RLV. Copies to all parties and the district court. [999702475]. Mailed to: Jesse Yates, III. [15-1598]

Appeal: 15-1598

Doc: 18

Filed: 11/19/2015

Pg: 1 of 2

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT

No. 15-1598

JESSE G. YATES, III; MELISSA YATES,
Plaintiffs - Appellants,
v.
INTERNAL REVENUE SERVICE; COMMISSIONER OF INTERNAL REVENUE
SERVICE,
Defendants - Appellees.

Appeal from the United States District Court for the Western
District of North Carolina, at Statesville.
Richard L.
Voorhees, District Judge. (5:15-cv-00021-RLV)

Submitted:

November 17, 2015

Decided:

November 19, 2015

Before SHEDD, DUNCAN, and DIAZ, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Jesse G. Yates, III, Melissa Yates, Appellants Pro Se.
Robert
Joel Branman, Joan Iris Oppenheimer, UNITED STATES DEPARTMENT OF
JUSTICE, Tax Division, Washington, D.C., for Appellees.

Unpublished opinions are not binding precedent in this circuit.

Appeal: 15-1598

Doc: 18

Filed: 11/19/2015

Pg: 2 of 2

PER CURIAM:
Jesse G. Yates, III, and Melissa Yates appeal the district
court’s order dismissing their civil complaint challenging the
Internal
income

Revenue
taxes.

We

reversible error.
oral

argument

adequately

Service’s
have

efforts
reviewed

to

collect

the

record

Accordingly, we affirm.

because

presented

in

the
the

facts

and

materials

unpaid

legal
before

and

federal
find

no

We dispense with
contentions
this

court

are
and

argument would not aid the decisional process.

AFFIRMED

2