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                                 T.C. Memo. 2007-347                                  

                               UNITED STATES TAX COURT                                

                       JUAN AND ESTHER RAMIREZ, Petitioners v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12141-06.             Filed November 26, 2007.              

               Juan and Esther Ramirez, pro se.                                       
               Michael W. Berwind, for respondent.                                    

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COHEN, Judge:  Respondent determined deficiencies and                  
          penalties with respect to petitioners’ Federal income tax as                

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