Teresa G. Butner - Page 11

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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           

          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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