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MERUELO v. COMMISSIONER OF INTERNAL REVENUE

No. 624-04.

132 T.C. No. 18

ALEX AND LISET MERUELO, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

United States Tax Court.

Filed June 9, 2009.

Attorney(s) appearing for the Case

A. Lavar Taylor and Robert S. Horwitz, for petitioners.

Jonathan H. Sloat and Donna F. Herbert, for respondent.

OPINION

VASQUEZ, Judge:

Petitioners move the Court to dismiss this case for lack of jurisdiction. Petitioners petitioned the Court to redetermine respondent's determination of a $1,581,293 deficiency in petitioners' Federal income tax for 1999 and a $632,517 accuracy-related penalty under section 6662(h) (or alternatively a lesser accuracy-related penalty under section 6662(a)).1 Respondent included that determination in a notice...

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