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
|
Decision
|
Issue
|
Released
|
|---|---|---|---|
| 1997-06 | Risman v. Commissioner, 100 T.C. 1991 (1993) (T.C. # 11429-91). | AOD reflects the Service's continued disagreement with the factual finding that the taxpayer made a deposit, not a payment of tax, when the remitted a check with a request for extension of time | 03/03/2000 |
| 1998-08 | Fluor v. U.S., 126 F.3d 1397 (Fed. Cir. 1997). | Although the Service agrees with the Federal Circuit's holding that an underpayment of tax that is eliminated by the carryback of excess foreign tax credits from a later year remains due and unp | 03/03/2000 |
| 1999-02 | Larotonda v. Commissioner, AOD CC-1998-010. | An action on decision stating that the Service will not acquiescence to the Court's conclusion in Larotonda. Recent legislation warrants the withdrawing of this AOD. The statutory provision effe | 03/03/2000 |
| 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 |
| 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 |
| 1997-08 | May Department Stores Co. v. United States, 36 Fed. Cl. 680. | May Department Stores Co. v. United States, 36 Fed. Cl. 680 (Ct. Fed. Cls. 1996). AOD reflects the Service's agreement that, if a taxpayer elects to have overpayments of tax reported on a timely | 03/03/2000 |
| 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 |
| 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 |
| 1999-08 | Hospital Corp. of America and Subsidiaries v. Comm, 109 T.C. 21. | Reflects the Service's acquiescence in the Court's conclusion, to the extent, that the Tax Court held that the term "tangible personal property," as defined under a pre-1981 ITC analysis, has con | 03/03/2000 |
| 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 |
| 1998-05 | McCormick v. Peterson, CV93-2157 (E.D>N.Y. 1993). | Reflects the Service's agreement with the district court's ruling that adding the words "under protest" to the signature of a tax return without otherwise modifying the words of the jurat doe | 03/03/2000 |
| 1997-05 | Hurt v. USA, 70 F.3d 1261 (4th Cir. 1995). | Reflects the Service's disagreement with the Fourth Circuit's opinion that the Service was not entitled to collect statutory interest on the taxes assessed pursuant to a Tax Court decision based | 03/03/2000 |
| 1997-09 | Royal Caribbean Cruises, Ltd. v. Commissioner, 108 F.3d 290. | Reflects the Service's acceptance of the Eleventh Circuit's holding that the I.R.C. ยง 4471 excise tax on voyages on commercial passenger vessels does not apply to voyages on which passengers e | 03/03/2000 |
| 1999-11 | James J. and Sandra A. Gales v. Comm, T.C. Memo. 1999-27 | Reflects the Service's acquiescence in the Court's conclusion that the advance commissions were loans rather than income in the year received., specifically finding that on occasion repayment was | 03/03/2000 |
| 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 |
| 1999-04 | Oshkosh Truck Corporation v. United States 123 F.3d 1477. | Reflects the Service's acquiescence that a presumed markup percentage must be used in computing the vehicular excise tax on automotive articles sold to the United States directly by manufacturers | 03/03/2000 |
| 1998-03 | Golden Belt Telephone Coop v. Comm, 108 T.C. 498 (1997). | Reflects the Service's agreement that, in determining the tax exempt status of a rural telephone cooperative, payments to the cooperative by long distance providers for billing and collection s | 03/03/2000 |
| 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 |
| 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 |
| 1999-07 | Vulcan Materials Commpany and Subsidiaries v. Comm. | Reflects the findings of the Tax Court that the statutory language of section 902(a) and its regulations are unclear. The Court was not persuaded that the reference to "accumulated profits" nece | 03/03/2000 |
| 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 |
| 1998-02 | Bilzerian v. United States, 86 F.3d 1067 (11th Cir. 1996) | Reflects the Service's acquiescence in the result reached by the Eleventh Circuit in holding that once an assessed tax liability is paid by the taxpayer, the Service cannot use administrative c | 03/03/2000 |
| 1999-10 | Boyd Gaming Corporation v. Comm., 9th Cir. 1999. | Reflects the Service's acquiescence in the Court's conclusion that held that the taxpayer's particular security and other business-related concerns provided sufficient justification for its polic | 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 |
| 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 |
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