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 follows:Page: 1 2 3 4 5 NextLast modified: March 27, 2008