Yates

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 arguing that he has not exhausted his administrative remedies and fails to state a claim for relief. 18 Upon consideration of the moving and responding papers, as well as the arguments of counsel, the 19 Court grants the motion to dismiss in part and denies it in part.1 20 I. BACKGROUND 21 The present action arises out of the IRS’s assessment of penalties against Mr. Yates for the 22 alleged…