Families Against Government Slavery - Page 1

                                 T.C. Memo. 2007-49                                   


                               UNITED STATES TAX COURT                                


                 FAMILIES AGAINST GOVERNMENT SLAVERY, Petitioner v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 23936-05X.          Filed March 5, 2007.                    


               Percy Roy Matthews II (an officer), for petitioner.                    
               Mark A. Weiner, for respondent.                                        


                                 MEMORANDUM OPINION                                   
               SWIFT, Judge:  This is an action for section 7428                      
          declaratory relief relating to respondent’s denial of                       
          petitioner’s request for recognition as a section 501(c)(3) tax-            
          exempt organization.                                                        
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for 2005, and all Rule                  
          references are to the Tax Court Rules of Practice and Procedure.            





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