As reported to the FAA. Reports are unverified, and codes are left as the FAA publishes them.
What was found
WHILE CHECKING MAGNETO TIMING DURING AN ANNUAL INSPECTION, DISCOVERED THE TIMING WAS SET AT TOP DEAD CENTER. ENGINE WAS FACTORY OVERHAULED BY TCM 2 YEARS AGO. IT NOW HAS 145 HOURS ON IT. THE MECHANIC THAT ANNUALED THE AIRCRAFT LAST STATED IN THE LOG BOOK HE CHECKED THE TIMING. THE TAMPERPROOF PAINT WAS STILL ON THE MAG AND ENGINE AND HAD NOT BEEN DISTURBED.