$Source = '' #provide the absolute path of the source directory
$Files = '*txt'
$Dest = 'C:\Temp'
Get-ChildItem $Source -Filter $Files -Recurse | ForEach {
        $Path = ($_.DirectoryName + "\") -Replace [Regex]::Escape($Source), $Dest
        If(!(Test-Path $Path)){
        New-Item -ItemType Directory -Path $Path -Force | Out-Null
        Copy-Item $_.FullName -Destination $Path -Force
    }
}


$ZIP = "C:\Program Files\7-Zip\7z.exe"

$allCompressedFiles_gz = Get-ChildItem -Path C:\Temp\MS -Recurse -File
foreach ($gzFile in $allCompressedFiles_gz) {

    $filePath = Split-Path -Path $gzFile.FullName -Parent -Resolve
    $fileName = Split-Path -Path $gzFile.FullName -Leaf -Resolve
    Write-Host $fileName
    #$filePath = (get-item  ($gzFile.FullName) ).parent.Parent
    #write-host $filePath
    set-location -Path $filePath
    if ( $fileName -like "*gz" ) {
        & $ZIP e $fileName
    }

 }