Hung N. Nguyen - Page 1

                                 T.C. Memo. 2003-313                                  


                               UNITED STATES TAX COURT                                


                            HUNG N. NGUYEN, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 13563-01.          Filed November 12, 2003.                 

               Bruce E. Gardner, for petitioner.                                      
               Roger W. Bracken, for respondent.                                      


                                 MEMORANDUM OPINION                                   

               ARMEN, Special Trial Judge:  This matter is before the Court           
          on petitioner’s motion for an award of administrative and                   
          litigation costs, filed pursuant to section 7430 and Rules 230              
          through 233.1  Petitioner seeks an award of $13,511 in respect of           

               1  All section references are to the Internal Revenue Code,            
          as amended; however, references to section 7430 are to such                 
                                                             (continued...)           





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