Valery Choutou Pouemi v. Commissioner of IRS

Filing

UNPUBLISHED PER CURIAM OPINION filed. Originating case number: 001810-13 Copies to all parties and the district court/agency. [999762072]. Mailed to: Mark A. Bond Susan T. Mosley Valery Choutou Pouemi Larry R. Pounders, Jr.. [15-2101]

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UNPUBLISHED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Affirmed by unpublished per curiam opinion.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,

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Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.

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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.
reviewed the record and find no reversible error.

We have

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).
dispense

with

contentions

are

oral

argument

adequately

because

presented

in

the
the

facts

We

and

legal

materials

before

this court and argument would not aid the decisional process.

AFFIRMED

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