2
7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with
and adopts the opinion of the Special Trial Judge, which is set
forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
GOLDBERG, Special Trial Judge: This matter is before the
Court on cross-motions to dismiss for lack of jurisdiction.
Petitioner moved for dismissal in his favor on the ground that
the notice of deficiency is invalid because it was not mailed to
his last known address. Respondent moved for dismissal in her
favor on the grounds that: (1) The notice of deficiency was
mailed to petitioner's last known address; and (2) the petition
was untimely filed. A hearing was held with respect to these
motions in Houston, Texas. At the time his petition was filed,
petitioner resided in Austin, Texas.2
FINDINGS OF FACT
On April 15, 1988, petitioner filed a Form 4868 (Application
For Automatic Extension Of Time To File U.S. Individual Income
Tax Return) for tax year 1987. On August 16, 1988, respondent
received a Form 2688 (Application For Additional Extension Of
1 All section references are to the Internal Revenue Code as
amended. All Rule references are to the Tax Court Rules of
Practice and Procedure.
2 For taxable years 1984, 1986, and 1987, petitioner filed joint
Federal income tax returns with his former wife Carol B. Honts.
All Internal Revenue Service forms (e.g., Forms 2848 and 872)
pertaining to those years were signed by both petitioner and his
former wife.
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