Legal Opinion

Yates v. United States

District Court, N.D. California

Decided May 22, 2020No. 5:19-cv-06384Unknown

1Opinion

1 2 3 4 UNITED STATES DISTRICT COURT 5 NORTHERN DISTRICT OF CALIFORNIA 6 SAN JOSE DIVISION 7 8 MICHAEL J. YATES, Case No. 19-cv-06384-VKD 9 Plaintiff, ORDER GRANTING IN PART AND 10 v. DENYING IN PART DEFENDANT’S MOTION TO DISMISS AMENDED 11 UNITED STATES OF AMERICA, COMPLAINT 12 Defendant. Re: Dkt. No. 15 13 14 Plaintiff Michael Yates sues the United States for alleged illegal collection activities by the 15 Internal Revenue Service (“IRS”) and seeks a refund of tax penalties he claims he paid. The 16 government now moves to dismiss Mr. Yates’s amended complaint, the operative pleading, 17…

2Cases cited13 opinions

  1. Ashcroft v. IqbalSupreme Court of the United States · 2009
  2. Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
  3. Kokkonen v. Guardian Life Insurance Co. of AmericaSupreme Court of the United States · 1994
  4. Navarro v. BlockCourt of Appeals for the Ninth Circuit · 2001
  5. Frizell Clegg v. Cult Awareness Network Cult Awareness Network, Los Angeles Chapter Cynthia Kisser Priscilla CoatesCourt of Appeals for the Ninth Circuit · 1994

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