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On October 14, 2000, petitioner and Mr. Butner signed Form
1040 for the taxable year 1999 (1999 Form 1040). At the time
petitioner signed that form, she was aware (1) that the bank-
ruptcy judgments had been entered against Mr. Butner and herself
and had not been satisfied and (2) that respondent had issued
notices of Federal tax lien with respect to the respective
liabilities of petitioner and Mr. Butner for the taxable years
1994 and 1995. On October 18, 2000, having obtained extensions
of time within which to file, petitioner and Mr. Butner timely
filed their 1999 Form 1040. In that form, petitioner and Mr.
Butner reported self-employment tax owed of $11,582 and a total
amount owed of $12,059, which included an estimated tax penalty
of $477.
On November 27, 2000, an assessment of self-employment tax
of $11,582 was made for the taxable year 1999. On the same date,
interest of $661.79 and penalties of $940.28 were also assessed
for that year. As of November 27, 2000, the total unpaid as-
sessed liability for that year was $13,184.07. At the time in
June 2003 the Appeals officer considered petitioner’s request for
8(...continued)
accrued after Nov. 20, 2000. 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 1998 was $13,323, exclud-
ing any addition to tax and interest accrued after Nov. 20, 2000.
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. Commissioner, 93 T.C. at 195.
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