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 initially presents these documents in reverse chronological order, from the present back to calendar year 1997.
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Showing 26 - 50 of 131
Find Help| Number | Decision | Issue | Release Date |
|---|---|---|---|
| Number 2015-02 | Decision Morehouse v. Commissioner, 769 F.3d 616 (8th Cir. 2014) rev'g 140 T.C. 350 (2013) | Issue Nonacquiescence relating to the court’s holding that conservation reserve program payments constituted rentals from real estate for purposes of section 1402(a)(1) and are't subject to selfemployment tax. |
Release Date 09/23/2015 |
| Number 2015-01 | Decision Gracia v. Commissioner, T.C. Memo 2004-147, Estate of Martinez v. Commissioner, T.C. Memo 2004-150, Mirarchi v. Commissioner, T.C. Memo 2004-148, Price v. Commissioner, T.C. Memo 2004-149 | Issue Nonacquiescence regarding the holding that a general partner who was not in bankruptcy individually may exclude under section 108(a) partnership debt cancelled in a title 11 case of the partnership. | Release Date 02/09/2015 |
| Number 2014-01 | Decision Dixon v. Commissioner, 141 T.C. No. 3 (2013) | Issue Nonacquiescence relating to whether the Service is obligated to honor an employer’s designation of delinquent employment tax payments toward a specific employee’s income tax liability. | Release Date 09/15/2014 |
| Number 2012-08 | Decision Media Space, Inc. v. Commissioner, 135 T. C. 424 (2010), vacated, 477 Fed. Appx. 857 (2nd Cir. 2012) | Issue Whether the taxpayer’s forbearance payments to its preferred shareholders were (1) ordinary and necessary business expenses that were not required to be capitalized under section 263(a), (2) not nondeductible distributions to the shareholders under section 301, and (3) not pursuant to a reacquisition or an exchange of stock to which section 162(k) or section 361(c)(1) applied. | Release Date 08/05/2013 |
| Number 2012-07 | Decision Wilson v. Commissioner, 705 F.3d 980 (9th Cir. 2013), aff’g T.C. Memo. 2010-134 | Issue Whether I.R.C. § 6015(e)(1) provides both a de novo standard and a de novo scope of review in section 6015(f) cases petitioned to the Tax Court. | Release Date 06/17/2013 |
| Number 2012-06 | Decision Zapara v. Commissioner, 652 F.3d 1042 (9th Cir. 2011) | Issue Whether in a post-jeopardy levy Collection Due Process hearing, the Tax Court has the authority to order a credit to the taxpayer for the Service’s failure to comply with I.R.C. § 6335(f). | Release Date 03/18/2013 |
| Number 2012-05 | Decision Patel v. Commissioner, 138 T.C. No. 23 (June 27, 2012) | Issue Whether a finding that the state of the law is uncertain at the time of the filing of a return, without a finding regarding whether the taxpayer made reasonable inquiry as to the state of the law, is an appropriate factor in determining whether the taxpayer acted with reasonable cause and in good faith for purposes of avoiding an accuracy-related penalty. | Release Date 06/27/2012 |
| Number 2012-03 | Decision Decision: L & S Industrial & Marine, Inc. v. United States, 633 F.Supp.2d 727 (D. Minn. 2009) | Issue 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). | Release Date 09/12/2012 |
| Number 2012-02 | Decision International Business Machines Corp. v. United States, 343 F.2d 914 (Ct. Cl. 1965), cert. denied, 382 U.S. 1028 (1966) | Issue 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 who received a favorable ruling on the same subject. | Release Date 09/12/2012 |
| Number 2012-01 | Decision Baer Revoc.Trust v. U.S.,105 AFTR 2d 1544, 2 (D. Neb. 2010) | Issue 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. | Release Date 04/09/2012 |
| Number 2011-06 | Decision Ronald A. Mayo and Leslie A. Mayo v. Comm., 136 T.C. 81 (2011) | Issue 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? | Release Date 12/20/2011 |
| Number 2011-05 | Decision William & Sharon Norris v. Comm., T.C. Memo. 2011-161 | Issue 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 did not establish fraud because only four of those badges had been proven. | Release Date 12/09/2011 |
| Number 2011-04 | Decision Appleton v. Comm., No. 10-4522 (3d Cir. June 10, 2011) | Issue 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). | Release Date 11/08/2011 |
| Number 2011-03 | Decision O’Donnabhain v. Commissioner, 134 T.C. 34 (2010) | Issue Whether hormone therapy and sex reassignment surgery constitute medical care within the meaning of sections 213(d)(1)(A) and (9)(B). | Release Date 11/02/2011 |
| Number 2011-02 | Decision Keller v. Comm., 556 F.3d 1056 (9th Cir. 2009), rev'g TCM 2006-131 | Issue 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. | Release Date 10/11/2011 |
| Number 2011-01 | Decision Robinson Knife Manuf. v. Comm., 600 F.3d 121 (2d Cir. 2010) | Issue 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) within the meaning of Treas. Reg. Sec. 1.263A-1(e). | Release Date 02/08/2011 |
| Number 2010-06 | Decision Vainisi v. Comm., 599 F.3d 567 (7th Cir. 2010) | Issue 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). | Release Date 12/13/2010 |
| Number 2010-05 | Decision VERITAS Software Corp. v. Commissioner, 133 T.C. No. 14 | Issue 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. | Release Date 11/10/2010 |
| Number 2010-04 | Decision Shoukri Osman Saleh Abdel-Fattah v. Comm., 134 T.C. No. 10 | Issue 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). | Release Date 10/13/2010 |
| Number 2010-03 | Decision Xilinx, Inc. v. Commissioner, 598 F.3d 1191 (9th Cir. 2010) | Issue 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 should not be shared in a qualified cost sharing arrangement (CSA). | Release Date 07/16/2010 |
| Number 2010-02 | Decision Thompson v. U.S., 87 Fed. Cl. 728 (Fed. Cl. 2009) | Issue Whether an interest in a limited liability company (LLC) is a limited partnership interest as defined under Sec. 1.469-5T(e)(3). | Release Date 05/19/2010 |
| Number 2010-01 | Decision Tidewater Inc. v. U.S., 565 F.3d 299 (5th Cir. 2009) | Issue 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). | Release Date 05/14/2010 |
| Number 2009-01 | Decision Cox v. Comm., 514 F.3d 1119 (10th Cir. 2008), rev'g 126 T.C. 367 | Issue 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 liability. | Release Date 05/07/2009 |
| Number 2008-01 | Decision Herbert V. Kohler, Jr. et al. v. Comm.; T.C. Memo. 2006-152 | Issue 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 determining the fair market value of the decedent’s stock on the alternate valuation date. | Release Date 03/03/2008 |
| Number 2007-05 | Decision Roosevelt Wallace v. Comm., 128 T.C. No. 11 (April 16, 2007). | Issue 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 DATE: October 18, 2007 | Release Date 10/18/2007 |
