Felix and Liliana P. Prakasam - Page 1

                                 T.C. Memo. 2006-53                                   


                               UNITED STATES TAX COURT                                


                    FELIX AND LILIANA P. PRAKASAM, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                            FELIX PRAKASAM, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 12136-04L, 12212-04L. Filed March 23, 2006.                


               William E. Windham, for petitioners.                                   
               Alan J. Tomsic, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               VASQUEZ, Judge:  These consolidated cases are before the               
          Court on respondent’s motions to dismiss for lack of jurisdiction           









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