Giuseppe Evangelista - Page 1

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                                  T.C. Memo. 2007-9                                   


                               UNITED STATES TAX COURT                                


                         GIUSEPPE EVANGELISTA, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 6453-06L.            Filed January 16, 2007.                


               Giuseppe Evangelista, pro se.                                          
               Theresa G. McQueeney, for respondent.                                  


                                 MEMORANDUM OPINION                                   

               CHIECHI, Judge:  This case is before the Court on respon-              
          dent’s motion for summary judgment (respondent’s motion).1  We              
          shall grant respondent’s motion.                                            



               1Although the Court ordered petitioner to file a response to           
          respondent’s motion, petitioner failed to do so.