T.C. Memo. 1999-281
UNITED STATES TAX COURT
RICHARD ANDREWS AND L. SCOTT-ANDREWS, Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12628-98. Filed August 24, 1999.
Ps filed a document purporting to be their 1995 Federal
income tax return; Ps' so-called return was filed on plain
sheets of paper. The IRS did not process the document as a
return because it did not include sufficient information. R
determined an income tax deficiency, an addition to tax
under sec. 6651(a)(1), I.R.C., and an accuracy-related
penalty under sec. 6662(a), I.R.C., for the 1995 taxable
year. Ps have conceded the deficiency and addition to tax
under sec. 6651(a)(1), I.R.C., as determined by R. Held:
Ps' putative return of tax not filed on the proper form
prescribed by the Secretary, and carrying a disclaimer that
it is not intended in any way as a self-assessment of tax,
is not a Federal income tax return. See Commissioner v.
Lane-Wells Co., 321 U.S. 219, 223 (1944).
Held, further, Ps are not liable for the accuracy-
related penalty under sec. 6662(a), I.R.C., for their 1995
taxable year because they did not file a Federal income tax
return for that year. See sec. 6664(b), I.R.C.
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