Cir

MEMORANDUM

Robert Clayton and Mai Nguyen appeal pro se from the Tax Court’s decision, after a bench trial, upholding the Commissioner of Internal Revenue’s determination of an income tax deficiency for tax year 2008. We have jurisdiction under 26 U.S.C. § 7482 (a). We review de novo the Tax Court’s legal conclusions and for clear error its findings of fact. Johanson v. Comm’r, 541 F.3d 973, 976 (9th Cir.2008). We affirm.

The Tax Court properly upheld the Commissioner’s determination of deficiencies because appellants failed to establish that they met the requirements of § 501(d), where they presented no evidence that their organization had a common or community treasury of which members were paid a pro rata share. See 26 U.S.C. § 501 (d); Kleinsasser v. United States, 707 F.2d 1024, 1029 (9th Cir.1983) (“The only requirements for the exemption are that there be a common treasury, that the members of the organization include pro rata shares of organization income when reporting taxable income and, implicitly, that the organization have a religious or apostolic character.”); see also Davis v. Comm’r, 394 F.3d 1294 , 1298 n. 2 (9th Cir.2005) (“The taxpayer bears the burden of…