Jesse Yates, III v. IRS, No. 15-1598 (4th Cir. 2015)
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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 15-1598 JESSE G. YATES, III; MELISSA YATES, Plaintiffs - Appellants, v. INTERNAL REVENUE SERVICE;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 Affirmed by unpublished per curiam opinion.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 Unpublished opinions are not binding precedent in this circuit. 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
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