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
|
|---|---|---|---|
| 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 |
| 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 |
| 1999-03 | Murillo v. Commissioner, T.C. Memo. 1998-13. | This Action on Decision reflects the Service's acquiescence in the Court's conclusion, in this case, that the Individual Retirement Account (IRA) forfeiture was similar to the Service's levy on a K | 03/03/2000 |
| 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 |
| 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 |
| 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 |
| 1997-02 | United States v. Kao, 81 F.3d 114 (9th Cir. 1996). | Reflects the Service's acquiescence in the result that the Service could not, by issuing summonses, compel taxpayers to sign consent directives authorizing the release of records from unidentifie | 03/03/2000 |
| 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 |
| 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 |
| 1998-01 | Beatty v. Commissioner, 106 T.C. 268 (1996). | Reflects the Service's agreement that a county sheriff was entitled to reduce his gross receipts by costs of goods sold in computing income from providing meals to prisoners. | 03/03/2000 |
| 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 |
| 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 |
| 1997-03 | Buckeye Countrymark v. Comm., 103 T.C. 547 (1994) | Reflects the Service's agreement that nonexempt cooperatives subject to subchapter T of the Internal Revenue Code are permitted to carry back losses from furnishing goods and services to its mem | 03/03/2000 |
| 1998-07 | Clark D. & Janis L. Pulliam v. Comm., T.C. Memo. 1997-274. | This Action on Decision reflects the Service's disagreement with the Tax Court's opinion, on the facts presented, that protecting against competition and retaining a key employee are valid corporat | 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 1999-17 | 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 |
| 1997-04 | Duncan v. U.S., Docket No. 95-228 (U.S. D.C.,E.D. Ky.) | Reflects the Service's agreement that disability benefits paid from a Kentucky policemen and firefighter's retirement fund can be excluded from gross income under I.R.C. § 104(a)(1) as benefits | 03/03/2000 |
| 1999-01 | Eisenberg v. Comm., 155 F. 3d 50 (2d Cir. 1998). | This Action on Decision reflects the Service's acquiescence in the Court's conclusion, to the extent, that it held that there is no legal prohibition against the discount in the value of a gift of | 03/03/2000 |
| 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 |
| 1998-06 | Estate of Clara K. Hoover v. Comm., 69 F.3d 1044 (10th Cir. 1995). | This Action on decision reflects the Service's agreement with the circuit court's ruling that, in the absence of regulations, an estate claiming a special use valuation under I.R.C. § 2032A fo | 03/03/2000 |
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