Cir

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

ALEX MERUELO ; LISET MERUELO , No. 11-70015 Petitioners-Appellants, Tax Ct. No. v. 624-

COMMISSIONER OF INTERNAL

REVENUE , ORDER

Respondent-Appellee.

Filed November 14, 2012

Before: M. Margaret McKeown and N. Randy Smith, Circuit Judges, and Roger T. Benitez, District Judge.*

ORDER

The Opinion filed on August 16, 2012, slip op. 9401, and appearing at 691 F.3d 1108, is amended as follows:

At slip op. 9419, line 8, please replace the sentence that currently states,

* The Honorable Roger T. Benitez, District Judge for the U.S. District Court for Southern California, sitting by designation. MERUELO V . CIR

still fails,> with the following sentence:

With this…