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.
Background
Petitioners jointly filed Federal income tax returns for 2001 and...
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