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
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|---|---|---|---|
| 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 |
| 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 |
| 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 |
| 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 |
| 2007-04 | 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 |
| 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 |
| 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 |
| 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 |
| 1997-13 | Pacific Enterprises & Subs. v. Comm., 101 T.C. 1 (1993). | This Action on decision reflects the Service's agreement that recoverable cushion gas and recoverable line pack gas, which are used to maintain adequate pressure in gas storage reservoirs and pi | 03/03/2000 |
| 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 |
| 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 |
| 2003-02 | 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 1999-03 | 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 |
| 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 |
| 1999-09 | IRS v. Waldschmidt (In re Bradley), (M.D. Tenn. 1999). | This Action on Decision reflects the Service's acquiescence in the Court's interpretation of amended setion 121 in light of section 1398 and declining to follow Mehr and Barden, held that a bankrup | 03/03/2000 |
| 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 |
| 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 |
| 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 |
| 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 |
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