James Curtis Barrett - Page 9

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          underlying tax liability for that year, and respondent’s                    
          determination is sustained.  Sec. 6330(c)(2)(B).                            
               Regarding the taxable year 1996, the stipulation of facts              
          states that the notice of deficiency was “mailed by respondent on           
          May 13, 1999, and received by petitioner.”  At trial, however,              
          petitioner testified that he had not received the notice of                 
          deficiency for 1996.  Respondent’s counsel appeared to                      
          acknowledge petitioner’s position, stating that “it is                      
          respondent’s understanding as well that petitioner disputes his             
          actual receipt of that notice.”                                             
               “Generally, a stipulation of fact is controlling on the                
          parties, and the Court is bound to enforce it.”  Stamos v.                  
          Commissioner, 87 T.C. 1451, 1454-1455 (1986).  “We do not lightly           
          disregard facts to which the parties have stipulated; however,              
          where such facts are clearly contrary to facts disclosed by the             
          record, we refuse to be bound by the stipulation.”  Jasionowski             
          v. Commissioner, 66 T.C. 312, 318 (1976); see also Rule 91(e).              
          Because respondent did not object to petitioner’s testimony and             
          did not seek to enforce the stipulation, we do not bind                     
          petitioner to the stipulation to the extent it states that the              
          notice of deficiency was received by petitioner.                            
               The question remains whether petitioner did in fact receive            
          the notice of deficiency.  We note that the taxable years 1996,             
          1997, and 1998 involve the same issue.  Based on our discussion             

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