John Ralph Johnson - Page 5




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          that he filed most recent to respondent’s mailing of the notices            
          of deficiency and that petitioner filed his 1992 return on or               
          about April 15, 1993.  Respondent’s records also reveal that the            
          address that petitioner listed on his 1992 return was the address           
          of the post office box to which the notices of deficiency were              
          mailed.                                                                     
               We shall grant respondent’s motion.  Accordingly,                      
                                                  An appropriate order will           
                                             be entered dismissing this               
                                             case for lack of jurisdiction.           































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Last modified: May 25, 2011