Joseph S. King - Page 2

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                  In the motion, respondent contends that the Court should                            
            sustain additions to tax for the taxable years 1985 and 1986, in                          
            the amounts of $7,242 and $5,580, respectively, pursuant to                               
            section 6651(a).                                                                          
                  In two notices of deficiency, both dated February 23, 1994,                         
            respondent determined that there are additions to tax due from                            
            petitioner pursuant to section 6651(a) for the taxable years 1985                         
            and 1986, in the amounts of $7,242 and $5,580, respectively.  The                         
            section 6651(a) late filing addition is the only issue in this                            
                  Petitioner resided in Kennewick, Washington, when he filed                          
            his petition on May 9, 1994.  After several procedural matters                            
            were resolved by Order dated January 22, 1996, respondent filed a                         
            Notice of Proceeding in Bankruptcy on July 22, 1996.  By Order                            
            dated July 24, 1996, pursuant to 11 U.S.C. section                                        
            362(a)(8)(1994), all proceedings before this Court were                                   
            automatically stayed.  In a status report filed September 27,                             
            1996, respondent informed the Court that petitioner received a                            
            discharge in his bankruptcy case on August 22, 1996.  Thereafter,                         
            on September 27, 1996, we issued an Order lifting the stay of                             
            proceedings.  On August 7, 1997, respondent filed the present                             
            motion.  We notified petitioner of the filing and requested that                          
            he file an objection with the basis therefor, on or before                                

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