T.C. Memo. 2007-46
UNITED STATES TAX COURT
LARRY J. AND SHERILYN WADSWORTH, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10823-05. Filed February 28, 2007.
Lillian S. Wyshak, for petitioners.
David R. Jojola and Valerie L. Makarewicz, for respondent.
MEMORANDUM OPINION
VASQUEZ, Judge: This matter is before the Court on
petitioners’ amended motion to dismiss for lack of jurisdiction,
amended motion to strike, motion to shift the burden of proof,
and request that the Court take judicial notice of certain facts.
At the time they filed the petition, petitioners resided in
McKinleyville, California.
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