David J. and Jo Dena Johnson - Page 27

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          answer filed); Sponza v. Commissioner, 844 F.2d 689 (9th Cir.                
          1988)(approving award of section 7430 litigation costs after                 
          determination that Tax Court lacked jurisdiction); Weiss v.                  
          Commissioner, 88 T.C. 1036 (1987), affd. sub silentio 850 F.2d               
          111 (2d Cir. 1988) (same); see also Dang v. Commissioner, 259                
          F.3d 204 (4th Cir. 2001).                                                    
               HALPERN, J., agrees with this dissenting opinion.                       

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