Paul McGowan - Page 1

                                 T.C. Memo. 2005-80                                   

                               UNITED STATES TAX COURT                                

                             PAUL MCGOWAN, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13587-01.             Filed April 11, 2005.                 

               Daniel L. Britt, Jr., for petitioner.                                  
               Travis T. Vance III, for respondent.                                   

                                 MEMORANDUM OPINION                                   

               FOLEY, Judge:  This matter is before the Court on                      
          petitioner’s motion for recovery of reasonable administrative and           
          litigation costs pursuant to section 7430 and Rule 231.1  This              

               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code in effect at relevant times, and all              
          Rule references are to the Tax Court Rules of Practice and                  

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