Michael M. Dew - Page 2

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                         OPINION OF THE SPECIAL TRIAL JUDGE                           
               ARMEN, Special Trial Judge:  This matter is before the Court           
          on respondent's Motion to Dismiss for Lack of Jurisdiction, filed           
          July 2, 1998, as amended August 25, 1998.  As discussed in                  
          greater detail below, we shall grant respondent's motion to                 
          dismiss, as amended.                                                        
          On February 2, 1998, respondent mailed duplicate original                   
          notices of deficiency to Michael M. Dew (petitioner) determining            
          a deficiency of $18,754 in his Federal income tax for 1993 and an           
          addition to tax under section 6651(a)(1) of $865.  Respondent               
          mailed duplicate notices to:  (1) P.O. Box 751, Easton, MD 21601            
          (the address appearing on petitioner's 1996 tax return filed                
          February 1997--the last return filed by petitioner prior to the             
          mailing of the notice of deficiency)2; and (2) c/o Wallace and              
          Company, P.O. Box 1496, Easton, Md. 21601 (the address appearing            
          on petitioner's 1993 tax return and the address that respondent             
          had used to communicate with petitioner during the examination).            
               At the time that the notice of deficiency was issued,                  
          petitioner had not filed a power of attorney designating Wallace            
          and Company to act as his representative.  However, petitioner              
          did file such a power of attorney with respondent in March 1998.            
               The envelope bearing the notice of deficiency mailed to P.O.           
          Box 751 contains markings indicating that it may have been                  

          2  Petitioner's 1997 tax return was filed in May 1998,                      
          subsequent to the mailing of the notice of deficiency.                      

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