Richard Andrews and L. Scott-Andrews - Page 3
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FINDINGS OF FACT
At the time the petition was filed, petitioners resided in
Petitioners filed a document (Document) with the Internal
Revenue Service (IRS) which purported to be their 1995 Federal
income tax return on six sheets of plain paper. The first page
of the Document bears a date stamp from the Fresno Service Center
showing that it was received on February 23, 1997. The Document
states on the first page in pertinent part:
Note: This statement is prepared pursuant to the provisions
of 26 USC � 6011(A) with full reservation of all of the
right's of declarant in law, equity and all other natures of
law. A declaration of exemption accompanies this statement.
Declarant submits the information hereinafter set forth only
to avoid sanction which might arise as a consequence of any
determination or claim to the effect that declarants is
[sic] required by law to make a return or statement. It is
not a concession or admission of any tax payment obligation.
* * * It is submitted in a good faith effort to supply all
information which may be deemed relevant to the procurement
of full restitution of money's had and received by the
United States from declarant after deduction of monies
lawfully owed, if any, by declarant. It is not intended in
any way, and should not be construed, as a self-assessment.
Since declarant is unaware of any official form which is
properly addressed to the foregoing purposes, this
unofficial form is submitted in accordance with the
provisions of 26 CFR � 1:6011-1(b) [sic], and is made
pursuant to the ruling of court in Zellerbach Paper Co. vs.
Helverius [sic] 293 US 172, and Denman V. Motter 44 f2d 648.
The Document contains the names, address, Social Security
numbers, and dependents of petitioners. The Document further
indicates that petitioners were filing jointly. Petitioners
signed the Document under penalty of perjury. Schedule A of the
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