Actions on Decisions (AOD)
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An Action on Decision (AOD) is a formal memorandum prepared by the IRS Office of Chief Counsel that announces the future litigation position the IRS will take with regard to the court decision addressed by the AOD.
The following list presents these documents in reverse chronological order, starting in the calendar year 1997.
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Number
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Decision
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Issue
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Released
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|---|---|---|---|
| 2008-01 | Herbert V. Kohler v. Comm.; T.C. Memo. 2006-152. | Whether I.R.C. Sec. 2032 allows a discount for transfer restrictions and a purchase option ("restrictions") imposed on closely-held corporate stock pursuant to a post-death taxfree reorganization in d | 03/03/2008 |
| 2007-05 | Roosevelt Wallace v. Comm., 128 T.C. No. 11 (April 16, 2007). | The Service will no longer litigate whether payments made by the Department of Veterans Affairs under the compensated work therapy program described in 38 U.S.C. section 1718 are tax exempt. RELEASE | 10/18/2007 |
| 2007-04 | U.S. v. Roxworthy, 457 F.3d 590 (6th Cir. 2006). | Whether a company should have been required to produce an accounting firm's opinion letters in response to an IRS summons. RELEASE DATE: Septemember 25, 2007 | 09/25/2007 |
| 2007-03 | Snider v. U.S.; Turley v. U.S., 468 F.3d 500 (8th Cir. 2006). | Issues relating to a special agent's disclosure of the identity of a taxpayer under investigation to a third-party witness. RELEASE DATE: July 25, 2007 | 07/23/2007 |
| 2007-02 | Moore v. Comm., T.C. Memo. 2006-171, T.C. Dock. #11634-05L. | Whether prohibited ex parte communications during a collection due process hearing before the Office of Appeals may be remedied by sharing the content of the communications with the taxpayer and allow | 02/27/2007 |
| 2007-01 | North Dakota State Univ. v. U.S., 255 F.3d 599 (8th Cir. 2001). | This AOD addresses whether early retirement payments that the taxpayer made to tenured faculty members are wages subject to Federal Insurance Contributions Act ("FICA") taxes. RELEASE DATE: January | 01/18/2007 |
| 2006-02 | Pacific Gas and Electric Company v. U.S., 417 F.3d 1375. | Whether the statute of limitations barred the Service from recovering erroneously paid overpayment interest by offsetting against a subsequent refund of tax and interest determined to be due to the ta | 10/26/2006 |
| 2006-01 | Erickson Post Acquisition, Inc. v. Comm., T.C. Memo. 2003-218. | Whether the cash payment from the wholesaler to the retailer was a taxable advance payment or a nontaxable loan. RELEASE DATE: June 12, 2006 | 06/12/2006 |
| 2005-03 | Montgomery v. Comm., 122 T.C. 1 (2004). | This Action on Decision reflects the Service's acquiescence as to the Tax Court's rejection of the Service's interpretation of "underlying tax liability" and concluding that the term "underlying tax l | 12/15/2005 |
| 2005-02 | Sherwin-Williams v. Comm., 330 F.3rd 449 (6th Cir. 2003). | This Action on Decision reflects the Service’s nonacquiescence as to whether the Court of Appeals erred in ruling that income, including investment income, used to pay the costs of administration is e | 09/12/2005 |
| 2005-01 | Estate of Mitchell v. Comm., 250 F.3d 696 (9th Cir. 2001). | This Action on Decision reflects the Service's nonacquiescence as to whether the Court of Appeals erred in shifting the burden of proving the valuation of stock to the Commissioner on the basis that t | 06/03/2005 |
| 2004-06 | IRS v. Donald Snyder, 343 F.3d 1171 (9th Cir. 2003). | Whether the value of a debtor's interest in a pension plan that is excluded from the bankruptcy estate under Bankruptcy Code Section 541(c)(2) should be included in the value of the Service's secured | 10/18/2004 |
| 2004-05 | Diane Fernandez v. Comm., 114 T. C. 324 (2000) | Docket No. 16710-99. This Action of Decision reflects the Service's acquiescence in results only as to whether the Tax Court has jurisdiction, under I. R. C. Sec. 6015(e) in a case involving an under | 08/30/2004 |
| 2004-04 | Kaffenberger v. U.S., 314 F.3d 944 (8th Cir. 2003. | Whether the Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, constitutes an informal claim for refund, and whether the 2-year period of limitations, s | 08/31/2004 |
| 2004-03 | U.S. v. Roland Harry Macher (In re Macher), 91 AFTR2d 2003-2654. | This Action of Decision reflects the Service’s nonacquiescence as to whether a bankruptcy court has the authority to order the United States to process and consider a debtor’s plan of reorganization i | 08/03/2004 |
| 2004-02 | Tax Analysts v. IRS, 215 F. Supp.2d 192, reversed, 350 F.3d 100. | This Action on Decision reflects the Service's acquiescence in result only as to whether letter rulings issued by the Service that deny or revoke an organization's tax exempt status are subject to pub | 07/02/2004 |
| 2004-01 | Sidney L. Olson and Miriam K. Olson v. Comm. 48 T.C. 855. 2. | This Action on Decision reflects the Service's withdrawal of its acquiescence as to whether the distribution of the stock of a controlled corporation by a distributing corporation to the shareholders | 01/22/2004 |
| 2003-04 | General Electric Co. & Subs. v. Commissioner, T.C. Memo. 1995-306. | The Action on Decision reflects the Service's acquiescence in result only as to whether aircraft engines and thrust reversers sold by the taxpayer through its wholly-owned domestic international sales | 12/08/2003 |
| 2003-03 | Michael and Nancy B. McNamara v. Commissioner | The Action on Decision reflects the Service's nonacquiescence as to whether farm rental income is includible in self-employment income if the lessor materially participates in farm production, but the | 10/21/2003 |
| 2003-02 | Intermet Corp. & Subs. v. Comm., 117 T.C. 133 (February 4, 2002). | This Action on Decision reflects the Service's nonacquiescence in part (prior acquiescence in result, hereby revoked) to the Court's conclusion that deductions for state income tax deficiencies and in | 05/01/2003 |
| 2003-01 | Doyle, Dane, Bernbach, Inc. v. Comm., 79 T.C. 101 (1982). | This Action on Decision reflects the Service's acquiescence, and that the action on decision approved on June 27, 1988, is withdrawn, that a New York State corporate franchise tax refund attributable | 01/03/2003 |
| 2002-06 | Curell v. U.S., 2001-2 U.S.T.C. Para. 50,740 (S.D. Ohio 2001). | This Action on Decision reflects the Service's nonacquiescence as to whether an LL.M. in Taxation qualify as a “special factor” justifying an award of attorneys’ fees to plaintiff’s counsel in excess | 12/09/2002 |
| 2002-05 | Beck v. Comm., T.C. Memo 2001-198 (July 30, 2001). | This Action on Decision reflects the Service's acquiescence, and that the action on decision dated December 17, 2001, is withdrawn, in the court's conclusion that it had the authority to review respon | 12/09/2002 |
| 2002-04 | Paul Pekar v. Commissioner, 113 T.C. 158 (1999). | The Action on Decision reflects the Service''s acquiescence in result, as modified, only in the court''s conclusion the timely-mailing timely-filing provisions of section 7502 do not apply to for | 03/11/2002 |
| 2002-03 | Ridge and Marjory Harlan v. Comm., 116 T.C. 31 (2001) | Reflects the Service''s acquiescence in the Court''s conclusion that held that in determining the applicability of the 6-year period of limitations provided by section 6501(e)(1)(A), second-tier | 03/05/2002 |
| 2002-02 | Sutherland Lumber-Southwest, Inc. v. Comm. | The Action on Decision reflects the Service''s acquiescence in the Tax Court''s conclusion that the disallowance provisions of section 274(a) were inapplicable because "section 274(e) was intende | 02/08/2002 |
| 2002-01 | Intermet Corporation & Subs. v. Comm., 117 T.C. No. 13. | The Action on Decision reflects the Service''s acquiescence in result only to the Court''s conclusion that deductions for state income tax deficiencies and interest thereon as well as interest on | 02/11/2002 |
| 2001-08 | N.Dakota State Univ v. USA, 84 F. Supp. 1043 (D.N.D. 1999), | The Eighth Circuit held that a payment made to a tenured faculty member under the taxpayer's early retirement program was made in exchange for the relinquishment of the tenured faculty members c | 01/01/2002 |
| 2001-07 | Robert L. Beck v. Comm, T.C. 2001-198( filed 07/30/01). | The Action on Decision reflects the Service's acquiescence in the court's conclusion that it had the authority to review respondents denial of equitable relief under section 66(c) in a deficienc | 01/01/2002 |
| 2001-06 | Therese Hahn v. Commissioner, 110 T. C. No. 140 (1998) | Reflects the Service's acquiescence in the court's conclusion that the 1981 amendment did not expressly repeal the effective date of section 2040(b)(1), since there is no language in the 1981 ame | 10/18/2001 |
| 2001-05 | Mesa Oil, Inc. v. United States. | Reflects the Service's nonacquiescence whether a verbatim recording of a collection due process (CDP) hearing is required under §§ 6320 and 6330 to create a judicially reviewable administrative r | 08/23/2001 |
| 2001-04 | Exxon v. Commissioner, 113 T. C. No. 338 (1999). | Reflects the Service's acquiescence in result only in the court's conclusion, with respect to the net income issue, that the PRT allowances effectively compensated for the nondeductibility of inte | 08/17/2001 |
| 2001-03 | Farmland Industries, Inc. v. Comm., T.C. Memo. 1999-388 T.C. | Reflects the Service's acquiescence in the Court's conclusion that held that each corporation was formed, operated, and sold to facilitate the petitioner's petroleum business. Because a sufficie | 03/27/2001 |
| 2001-02 | Arnold W. Vinick v. USA, 205 F.3d 1 (1st Cir. 2000). | Reflects the Service's nonacquiescence in the First Circuit's reversal of the lower court's decision that Vinick was liable as a responsible person under section 6672 for the unpaid withholding t | 02/27/2001 |
| 2001-01 | Security State Bank v. Comm., 214 F.3d 1254 (10 th Cir. 2000). | This Action on decisions reflects the Service's acquiescence in the Court's conclusion that neither section 1281(a)(1) nor section 1281(a)(2) were applicable to short-term loans made in the ordinar | 01/29/2001 |
| 2000-09 | Weisbart v. United States Dept of Treas. & IRS. | Reflects the Service's acquiescence with the United States Court of Appeals for the Second Circuit's decision that section 7502 treats the claim as filed on the date of mailing (August 17, 1995) | 11/17/2000 |
| 2000-08 | John D. Shea v. Commissioner, 112 T.C. 183 (1999) | The Tax Court held that the burden of proof should be placed on the Commissioner with respect to the section 66(b) issue. Rather than relying on established case law for its determination as to | 11/03/2000 |
| 2000-07 | Kathy A. King v. Commissoner, 115 T.C. No. 8 (Aug 10, 2000). | Reflects the Service's acquiescence in the Court's conclusion that held that the nonpetitionering spouse was entitled to notice and an opportunity to intervene. The Tax Court reasoned that the rat | 09/25/2000 |
| 2000-06 | Diane Fernandez v. Commissioner, 114 T. C. No 21. | Reflects the Service's acquiescence in the court's conclusion holding that when a taxpayer makes a requisite election under sections 6015(b) and/or (c) along with its request under section 6015(f), | 09/25/2000 |
| 2000-05 | Osteopathic Medical v. Commissioner, 113 T.C. No. 26. | This Action on Decision reflects the Service's acquiescence in the court's conclusion that held that the taxpayer was not required to account for inventories or to use an accrual method of account | 04/29/2000 |
| 2000-04 | Smith v. Comm, 198 F.3d 515 (5th Cir. 1999), rev'g, 108 T.C. 412. | The Tax Court upheld the Commissioners determination that the claim against the estate should be limited to the amount actually paid. The Tax Court held that, '[w]here a claim is disputed, conti | 05/09/2000 |
| 2000-03 | Simpson v. United States, 183 F.3d 812 (8th Cir. 1999). | Reflects the Service's nonacquiescence in the Court's conclusion, that under the plain language of TRA 86 section 1433(b)(2)(A), the statutory protection applies to transfers under trusts that wer | 03/04/2000 |
| 2000-02 | Ahadpour v. Comm., T.C. Memo. 1999-9. | This Action on Decision reflects the Service's acquiescence in the Court's conclusion, to the extent, that the Tax Court held that petitioners had only a conditional right to retain the escrow pa | 03/03/2000 |
| 2000-01 | McLeod v. United States, 276 F.Supp. 213 (S.D. Ala. 1967). | Reflects the Service's acquiescence in the court's conclusion holding that the Department of Pensions and Security constructively placed the children in the taxpayer's home for adoption by prese | 03/03/2000 |
| 1999-17 | Duke Energy Natural Gas Corporation v. Comm. | Reflects the Service's nonacquiescence in the court's conclusion holding that natural gas gathering systems are property includible in asset class 13.2 and must be depreciated over a 7-year period. | 03/03/2000 |
| 1999-16 | Conway v. Commissioner, 111 T.C. 350 (1998) | Reflects the Service's acquiescence in the Court's conclusion that held that the transaction was a nontaxable exchange pursuant to section 1035. Consequently, the 10-percent penalty under section | 03/03/2000 |
| 1999-15 | William & Helen Woodral v. Commissioner, 112 T.C.19 (1999). | Reflects the Service's acquiescence in the Court's conclusion that it was unnecessary to look to the legislative history because the language of section 6404(g) clearly granted the Tax Court juri | 03/03/2000 |
| 1999-14 | Mutual Assurance, Inc. v. United States, 56 F.3d 1353. | Reflects the Service's nonacquiescence in the court's conclusion that held that a timely filed claim for refund that was allowed in full may be amended after the expiration of the statute of limi | 03/03/2000 |
| 1999-13 | Dubin v. Commissioner, 99 T.C. 325 (1992) . | Reflects the Service's acquiescence in the court's conclusion that held although section 6231(a)(12) expressly provides that a husband and wife who have a joint interest in a partnership shall be | 03/03/2000 |
| 1999-12 | RJR Nabisco, Inc. et al. v. Commissioner, T.C. Memo. 1998-252. | Reflects the Service's nonacquiescence in the Court's conclusion that held the graphic design and advertising campaign costs incurred by petitioner are currently deductible business expenses under | 03/03/2000 |
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