Jesse G. Yates, Iii; Melissa Yates v. Internal Revenue Service; Commissioner of Internal Revenue Service

UNPUBLISHED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Affirmed by unpublished per curiam opinion.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Unpublished opinions are not binding precedent in this circuit.

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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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