Ramiro and Maria Martinez - Page 1

                                 T.C. Memo. 2005-213                                  

                               UNITED STATES TAX COURT                                

                      RAMIRO AND MARIA MARTINEZ, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5130-04.              Filed September 12, 2005.             

               Ramiro and Maria Martinez, pro sese.                                   
               Irene Carroll, for respondent.                                         

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               MARVEL, Judge:  Respondent determined a deficiency of $2,305           
          in petitioners’ Federal income tax for 2001.1  The issue for                

               1All section references are to the Internal Revenue Code in            
          effect for the year in issue, and all Rule references are to the            
          Tax Court Rules of Practice and Procedure.                                  

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