Yates

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA SAN JOSE DIVISION 7 MICHAEL J. YATES, Case No. 19-cv-06384-VKD

Plaintiff,

ORDER GRANTING IN PART AND

v. DENYING IN PART DEFENDANT’S

MOTION TO DISMISS AMENDED

UNITED STATES OF AMERICA, COMPLAINT Defendant. Re: Dkt. No.

13 Plaintiff Michael Yates sues the United States for alleged illegal collection activities by the Internal Revenue Service (“IRS”) and seeks a refund of tax penalties he claims he paid. The government now moves to dismiss Mr. Yates’s amended complaint, the operative pleading, arguing that he has not exhausted his administrative remedies and fails to state a claim for relief. Upon consideration of the moving and responding papers, as well as the arguments of counsel, the Court grants the motion to dismiss in part and denies it in part.1 I. BACKGROUND The present action arises out of the IRS’s assessment of penalties against Mr. Yates for the alleged…