Rafael M. and Rosario Gutierrez - Page 1

                                 T.C. Memo. 2003-321                                  


                               UNITED STATES TAX COURT                                



            RAFAEL M. GUTIERREZ AND ROSARIO GUTIERREZ, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


          Docket No. 11393-02.             Filed November 20, 2003.                   


               Jeffrey D. Moffatt, for petitioners.                                   
               Jean Song, for respondent.                                             


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  Petitioners petitioned the Court to                      
          redetermine a $43,812 deficiency in their 1998 Federal income tax           
          and an accuracy-related penalty of $8,762.40 under section                  








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