Richard Andrews and L. Scott-Andrews - Page 1
















                                 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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