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applied income tax withholding of $92. On the same date, inter-
est of $5,057.39 and penalties of $4,731.95 were also assessed
for that year. As of May 24, 1999, the total unpaid assessed
liability for the taxable year 1994 was $19,751.34. At the time
in June 2003 respondent’s Appeals officer (Appeals officer)
considered petitioner’s request for relief under section 6015,
the total unpaid assessed liability for that year was the same
amount, excluding any addition to tax and interest accrued after
May 24, 1999.7
On August 25, 2000, petitioner and Mr. Butner filed Form
1040X, Amended U.S. Individual Income Tax Return, for the taxable
year 1994 (1994 Form 1040X). In that form, petitioner and Mr.
Butner reported no self-employment tax due, no tax liability, and
they claimed an overpayment and a refund of $92. Respondent did
not accept as correct the 1994 Form 1040X of petitioner and Mr.
Butner and did not allow that claim for refund.
On January 20, 1998, petitioner and Mr. Butner signed Form
7The parties stipulated that, at the time in June 2003 the
Appeals officer considered petitioner’s request for relief under
sec. 6015, the total unpaid assessed liability for the taxable
year 1994 was $19,759.34, excluding any addition to tax and
interest accrued after May 24, 1999. We presume that that
stipulation was based upon a mathematical error. That is because
the record establishes that, at the time in question, the total
unpaid assessed liability for the taxable year 1994 was
$19,751.34, excluding any addition to tax and interest accrued
after May 24, 1999. The parties’ stipulation is clearly contrary
to the facts that we have found are established by the record,
and we shall disregard it. See Cal-Maine Foods, Inc. v. Commis-
sioner, 93 T.C. 181, 195 (1989).
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