Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca4-15-01598/USCOURTS-ca4-15-01598-0/pdf.json

Nature of Suit Code: 360
Nature of Suit: Other Personal Injury
Cause of Action: 

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UNPUBLISHED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Affirmed by unpublished per curiam opinion.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Unpublished opinions are not binding precedent in this circuit.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: 1 of 2
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PER CURIAM:

Jesse G. Yates, III, and Melissa Yates appeal the district 

court’s order dismissing their civil complaint challenging the 

Internal Revenue Service’s efforts to collect unpaid federal 

income taxes. We have reviewed the record and find no 

reversible error. Accordingly, we affirm. We dispense with 

oral argument because the facts and legal contentions are 

adequately presented in the materials before this court and 

argument would not aid the decisional process.

AFFIRMED

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