Claude E. and Dana L. Salazar - Page 1

                                  T.C. Memo. 2006-7                                   

                               UNITED STATES TAX COURT                                

                    CLAUDE E. AND DANA L. SALAZAR, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 2203-05L.            Filed January 18, 2006.                

               Jeremy H. Speich and Vincent L. Valenza, for petitioners.              
               Diana P. Hinton, for respondent.                                       

                                 MEMORANDUM OPINION                                   

               MARVEL, Judge:  This matter is before the Court on                     
          respondent’s motion to dismiss for lack of jurisdiction and to              
          strike as to Mr. Salazar’s employment tax liabilities for the               
          quarters ended December 1998 through June 2001 on the grounds               
          that (1) respondent never issued a notice of determination                  

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