Robert G. Honts - Page 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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