Valery Choutou Pouemi & Sandrine Atemekeng v. Commissioner

T.C. Memo. 2015-161

UNITED STATES TAX COURT VALERY CHOUTOUO POUEMI AND SANDRINE ATEMEKENG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1810-13. Filed August 17, 2015. Valery Choutouo Pouemi and Sandrine Atemekeng, pro sese. Susan T. Mosley, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LAUBER, Judge: The Internal Revenue Service (IRS or respondent) deter- mined a deficiency in petitioners’ 2009 Federal income tax of $4,232.1 The defi- 1 All statutory references are to the Internal Revenue Code (Code) in effect at all relevant times, and all Rule references…