  Taking the site-diagonal terms of the one-dimensional ionic Hubbard model
(IHM) as $H_0$, we employ Continuous Unitary Transformations (CUT) to obtain a
"classical" effective Hamiltonian in which hopping term has been integrated
out. For this Hamiltonian spin gap and charge gap are calculated at
half-filling and subject to periodic boundary conditions. Our calculations
indicate two transition points. In fixed $\Delta$, as $U$ increases from zero,
there is a region in which both spin gap and charge gap are positive and
identical; characteristic of band insulators. Upon further increasing $U$,
first transition occurs at $U=U_{c_{1}}$, where spin and charge gaps both
vanish and remain zero up to $U=U_{c_{2}}$. A gap-less state in charge and spin
sectors characterizes a metal. For $U>U_{c_{2}}$ spin gap remains zero and
charge gap becomes positive. This third region corresponds to a Mott insulator
in which charge excitations are gaped, while spin excitations remain gap-less.
