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years.
On or about May 24, 1999, in response to the respective 30-
day letters pertaining to petitioner’s taxable years 1994, 1995,
and 1996, petitioner mailed to respondent a tax return (return)
for each of those years and enclosed with each such return a copy
of the 30-day letter, or a portion thereof, pertaining to each
such year, all of which respondent received on May 28, 1999.
Petitioner attempted to file each such return as a joint return
by signing his then spouse’s name as well as his own name on each
such return.
In the respective returns for 1994, 1995, and 1996 that
petitioner mailed to respondent, petitioner reported the follow-
ing amounts of (1) total income consisting solely of wages from
his employer, the U.S. Postal Service, (2) total tax, (3) tax
withheld by the U.S. Postal Service from petitioner’s wages, and
(4) tax owed:
Year Total Income1 Total Tax Tax Withheld1 Tax Owed
1994 $47,712 $3,956 $1,098 $2,999
1995 37,845 3,566 515 3,214
1996 41,168 4,024 182 3,842
1The amounts of total income and tax withheld reported in
the respective returns that petitioner mailed to respondent for
the years 1994, 1995, and 1996 were rounded by petitioner to the
nearest dollar. The parties stipulated that petitioner received
wages of $41,161.77 from the U.S. Postal Service during 1996. We
are not bound by that stipulation of facts which is clearly
contrary to the record in this case. Form W2, Wage and Tax
Statement, that the U.S. Postal Service issued to petitioner
showed wages of $41,167.71 paid to him during 1996. See Cal-
Maine Foods, Inc. v. Commissioner, 93 T.C. 181, 195 (1989).
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