Gabino Diaz - Page 1

                                 T.C. Memo. 2007-317                                  

                               UNITED STATES TAX COURT                                

                             GABINO DIAZ, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket No. 1853-06.               Filed October 23, 2007.                   

               Jeffrey D. Moffatt, for petitioner.                                    
               John D. Faucher, for respondent.                                       

                                 MEMORANDUM OPINION                                   
               SWIFT, Judge:  This matter is before the Court on                      
          petitioner’s motion for an award of litigation costs under                  
          section 7430(a)(2) and Rule 231.                                            
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect at all relevant times, and              

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Last modified: November 10, 2007