With my Logitech G930 Wireless USB headset (7.1 Surround Sound), I experience a lot of stuttering when stuff happens in-game. The only sounds that don't stutter, are radio-chatter. But as soon as guns are fired, vehicles drive by, etc. the sound begins to stutter. I tried lowering the amount of channel to 16, and then gradually increased it, until maxed at 128. This did not solve the problem.
The only fix I could find, was to disable my surround-sound, by switching it off manually on the headset - but then I would only get sound from the right-ear speaker(s) in the headset.