According to a telephone interview with a Federal Aviation Administration (FAA) inspector, the helicopter’s owner, who held a student pilot certificate, flew with a passenger from a local airport to a lake house. Upon departure from the lake house residence, the passenger was at the controls of the helicopter. As the helicopter started to lift off from the ground, it made a sharp turn to the right. The student pilot added that he was unable to take the controls from the passenger and regain control of the helicopter. The helicopter’s tailrotor struck the ground and subsequently rolled left and into the lake. The FAA inspector stated that the helicopter sustained substantial damage to the fuselage, tailboom, main and tailrotor blades. A completed copy of NTSB Form 6120.1, Pilot/Operator Accident Report, was not submitted by the student pilot as requested.