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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|---|---|---|---|
| 2012-03 | Decision: L & S Industrial & Marine, Inc. v. United States, 633 F.Supp.2d 727 (D. Minn. 2009) | Whether L & S Industrial & Marine, Inc.’s (Taxpayer) vessels engaged in “commercial waterway transportation” as defined in § 4042(d)(1) of the Internal Revenue Code (Code). | 09/12/2012 |
| 2012-02 | International Business Machines Corp. v. United States, 343 F.2d 914 (Ct. Cl. 1965), cert. denied, 382 U.S. 1028 (1966) | Whether I.R.C. § 7805(b) requires the Service to apply an adverse ruling only prospectively if its retroactive application would treat a taxpayer who requested the ruling differently from a taxpayer w | 09/12/2012 |
| 2012-01 | Baer Revoc.Trust v. U.S.,105 AFTR 2d 1544, 2 (D. Neb. 2010) | Whether the stock includible in Decedent’s gross estate qualifies for the marital deduction under Sec. 2056(b)(7) when the stock is subject to contingent bequests. | 04/09/2012 |
| 2011-06 | Ronald A. Mayo and Leslie A. Mayo v. Comm., 136 T.C. 81 (2011) | Are expenses incurred by a taxpayer in the trade or business of gambling “losses from wagering transactions” subject to the limitation on deductions in Sec. 165(d) of the I.R.C? | 12/20/2011 |
| 2011-05 | William & Sharon Norris v. Comm., T.C. Memo. 2011-161 | Whether the Tax Court erred when, in evaluating evidence of fraud, it weighed each of eleven badges of fraud equally, tallied the number “for,” “against” or “neutral,” and concluded that the Service d | 12/09/2011 |
| 2011-04 | Appleton v. Comm., No. 10-4522 (3d Cir. June 10, 2011) | Whether the 3rd Circuit erred in holding that the government of the U.S. Virgin Islands should be permitted to intervene in the Tax Court deficiency proceeding pursuant to Fed. R. Civ. P. 24(b)(2). | 11/08/2011 |
| 2011-03 | O’Donnabhain v. Commissioner, 134 T.C. 34 (2010) | Whether hormone therapy and sex reassignment surgery constitute medical care within the meaning of sections 213(d)(1)(A) and (9)(B). | 11/02/2011 |
| 2011-02 | Keller v. Comm., 556 F.3d 1056 (9th Cir. 2009), rev'g TCM 2006-131 | Whether the gross valuation misstatement penalty under I.R.C. Sec. 6662(h) applies when a deduction or credit is disallowed in full, regardless of the reason for the disallowance. | 10/11/2011 |
| 2011-01 | Robinson Knife Manuf. v. Comm., 600 F.3d 121 (2d Cir. 2010) | Whether sales-based royalties that taxpayer paid for the right to use trademarks on the kitchen tools that it manufactures and sells are production costs "allocable to property produced" (inventory) w | 02/08/2011 |
| 2010-06 | Vainisi v. Comm., 599 F.3d 567 (7th Cir. 2010) | Whether in 2003 and 2004, I.R.C. Sec. 291 applies to a bank that converted in 1997 from a C corporation to a qualified subchapter S subsidiary as defined in Sec.1361(b)(3)(B). | 12/13/2010 |
| 2010-05 | VERITAS Software Corp. v. Commissioner, 133 T.C. No. 14 | Whether the U.S. Tax Court erred in concluding that the comparable uncontrolled transaction (CUT) method, with adjustments, was the best method to determine an arm’s length result. | 11/10/2010 |
| 2010-04 | Shoukri Osman Saleh Abdel-Fattah v. Comm., 134 T.C. No. 10 | Whether the State Department certification required under I.R.C. Sec. 893(b) is a prerequisite for the tax exemption provided for in I.R.C. Sec. 893(a). | 10/13/2010 |
| 2010-03 | Xilinx, Inc. v. Commissioner, 598 F.3d 1191 (9th Cir. 2010) | Whether the Ninth Circuit Court of Appeals erred in concluding that under regulations promulgated under section 482 effective for taxable years 1997-1999, employee stockoption (ESO) compensation shoul | 07/16/2010 |
| 2010-02 | Thompson v. U.S., 87 Fed. Cl. 728 (Fed. Cl. 2009) | Whether an interest in a limited liability company (LLC) is a limited partnership interest as defined under Sec. 1.469-5T(e)(3). | 05/19/2010 |
| 2010-01 | Tidewater Inc. v. U.S., 565 F.3d 299 (5th Cir. 2009) | Whether certain time charters entered into between members of Taxpayer’s controlled group and unrelated customers are leases under I.R.C. Section 7701(e). | 05/14/2010 |
| 2009-01 | Cox v. Comm., 514 F.3d 1119 (10th Cir. 2008), rev'g 126 T.C. 367 | Whether indirect consideration of a tax liability in conjunction with evaluating collection alternatives disqualifies an appeals officer from conducting a subsequent CDP hearing focusing on that liabi | 05/07/2009 |
| 2008-01 | Herbert V. Kohler, Jr. et al. v. Comm.; T.C. Memo. 2006-152 | Whether 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 determin | 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 |
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