Valery Choutou Pouemi v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 15-2101
VALERY CHOUTOU POUEMI,
Petitioner - Appellant,
and
SANDRINE ATEMEKENG,
Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court.
(Tax Ct. No. 001810-13)
Submitted: February 23, 2016 Decided: February 25, 2016
Before MOTZ and GREGORY, Circuit Judges, and HAMILTON, Senior
Circuit Judge.
Affirmed by unpublished per curiam opinion.
Valery Choutou Pouemi, Appellant Pro Se. Gilbert Steven
Rothenberg, Senior Attorney, Julie Ciamporcero Avetta, Francesca
Ugolini, UNITED STATES DEPARTMENT OF JUSTICE, Tax Division,
Washington, D.C.; Mark A. Bond, Susan T. Mosley, Larry R.
Pounders, Jr., William J. Wilkins, INTERNAL REVENUE SERVICE,

-- 1 of 3 --

2
Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.

-- 2 of 3 --

3
PER CURIAM:
Valery Choutou Pouemi appeals the tax court’s order
sustaining the Commissioner’s determination of a deficiency with
respect to Pouemi’s 2009 federal income tax liability. We have
reviewed the record and find no reversible error. Accordingly,
we affirm for the reasons stated by the tax court. Pouemi v.
Comm’r, Tax Ct. No. 001810-13 (U.S. Tax Ct. Aug. 26, 2015). 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

-- 3 of 3 --