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 101 - 125 of 131
Find Help| Number | Decision | Issue | Release Date |
|---|---|---|---|
| Number 1999-09 | Decision IRS v. Waldschmidt (In re Bradley), (M.D. Tenn. 1999). | Issue 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 bankruptcy estate steps into the debtor's shoes for purposes of section 121. | Release Date 03/03/2000 |
| Number 1999-08 | Decision Hospital Corp. of America and Subsidiaries v. Comm, 109 T.C. 21. | Issue 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 continued viability under ACRS and MACRS. The issue as to whether the various disputed items are structural components or tangible personal property is a factual question. We do not agree with the court's determination with respect to the various disputed properties. We cannot | Release Date 03/03/2000 |
| Number 1999-07 | Decision Vulcan Materials Commpany and Subsidiaries v. Comm. | Issue 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" necessarily meant all of the foreign corporation's accumulated profits for the year. The Court interpreted the language "on or with respect to the accumulated profits of such | Release Date 03/03/2000 |
| Number 1999-06 | Decision Estate of Mellinger v. Commissioner, 112 T.C. 4 (1999). | Issue Reflects the Service's acquiescence in the Court's conclusion that closely-held stock held in a QTIP trust should not be aggregated, for valuation pusposes, with stock in the same corporation held in a revocable trust and includible in the decedent's gross estate. The Tax Court's decision in this case is consistent with the Services position regarding the valuation of minority interests passing to QTIP trusts. The proper funding of the | Release Date 03/03/2000 |
| Number 1999-05 | Decision St. Jude Medical, Inc. v Comm, 34 F. 3d 1394 (8th Cir. 1994). | Issue Reflects the conclusion by the Eighth Circuit that for purposes of calculating the CTI of a DISC, mandating the use of SIC categories to allocate R&D expenses is inconsistent with Congress's intent in enacting the DISC statute to allow costs to be allocated on a product-by-product basis or on the basis of product lines. The Court also stated that the mandated use of Section 1.861-8 by | Release Date 03/03/2000 |
| Number 1999-04 | Decision Oshkosh Truck Corporation v. United States 123 F.3d 1477. | Issue 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 when there are no retail sales outlets for such automotive articles. | Release Date 03/03/2000 |
| Number 1999-03 | Decision Murillo v. Commissioner, T.C. Memo. 1998-13. | Issue 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 Keogh account in Larotonda v. Commissioner, 89 T.C. 287 (1987) (involving the predecessor to section 72(t)), and was outside the class of early distributions that Congress intended to discourage in enacting section 72(t). | Release Date 03/03/2000 |
| Number 1999-02 | Decision Larotonda v. Commissioner, AOD CC-1998-010. | Issue 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 effectively at issue in Larotonda was modified by the Restructuring and Reform Act of 1998, Pub. L. No. 105-206, 112 Stat. 685 (1998), enacted on July 22, 1998. Section 3436 of the Act amends section 72(t) to provided that the early distribution tax shall not apply to a distribution made on account of a levy | Release Date 03/03/2000 |
| Number 1999-01 | Decision Eisenberg v. Comm., 155 F. 3d 50 (2d Cir. 1998). | Issue 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 closely held stock by an amount attributed to the potential capital gains tax liability of the corporation upon liquidation, or upon the sale or distribution of its assets. The applicability of such a discount, as well as its amount, will hereafter be treated as factual matters to be determined by competent expert testimony. | Release Date 03/03/2000 |
| Number 1998-08 | Decision Fluor v. U.S., 126 F.3d 1397 (Fed. Cir. 1997). | Issue 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 unpaid for purposes of computing interest until the year in which the credit arises, the Service does not agree with the court's determination that interest on the underpayment stops running on the last day of that tax year. | Release Date 03/03/2000 |
| Number 1998-07 | Decision Clark D. & Janis L. Pulliam v. Comm., T.C. Memo. 1997-274. | Issue 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 corporate business purposes sufficiently compelling to overcome the evidence that a distribution of stock was used as a device for distributing earnings and profits. | Release Date 03/03/2000 |
| Number 1998-06 | Decision Estate of Clara K. Hoover v. Comm., 69 F.3d 1044 (10th Cir. 1995). | Issue 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 for property used for farming purposes may also take into account a minority interest discount in valuing the property. | Release Date 03/03/2000 |
| Number 1998-05 | Decision McCormick v. Peterson, CV93-2157 (E.D>N.Y. 1993). | Issue 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 does not cast doubt on the validity of the jurat and, accordingly, does not invalidate the document as a return. | Release Date 03/03/2000 |
| Number 1998-04 | Decision Fredericks v. Commissioner, No. 96-7748. | Issue Reflects the Service's agreement with the circuit court's ruling that, based upon the particular facts of this case, the Service was equitably estopped from relying upon a Form 872-A to indefinitely extend the period of imitations for making an assessment when the Service's actions misled the taxpayer into believing that the form was not in effect. | Release Date 03/03/2000 |
| Number 1998-03 | Decision Golden Belt Telephone Coop v. Comm, 108 T.C. 498 (1997). | Issue 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 services are excluded in determining the percentage of payments received by the cooperative for communication services provided to its members. | Release Date 03/03/2000 |
| Number 1998-02 | Decision Bilzerian v. United States, 86 F.3d 1067 (11th Cir. 1996) | Issue 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 collection actions to collect that liability even if the Service had erroneously refunded all or part of the liability after its payment. | Release Date 03/03/2000 |
| Number 1998-01 | Decision Beatty v. Commissioner, 106 T.C. 268 (1996). | Issue 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. | Release Date 03/03/2000 |
| Number 1997-14 | Decision Transwestern Pipeline Co. v. United States, 639 F.2d 679. | Issue Revised AOD reflects the Service's agreement with the Court of Claims' conclusion that recoverable line pack gas, which is used to maintain adequate pressure in gas pipelines, is appropriately treated as a capital asset rather than included in the taxpayer's inventory of gas available for sale. | Release Date 03/03/2000 |
| Number 1997-13 | Decision Pacific Enterprises & Subs. v. Comm., 101 T.C. 1 (1993). | Issue 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 pipelines, respectively, are appropriately treated as nondepreciable capital assets. | Release Date 03/03/2000 |
| Number 1997-12 | Decision Jackson v. Comm, 108 T.C. 130 (1997) ( T.C. # 23558-94). | Issue Reflects the Service's agreement that a former insurance agent is not required to pay tax under the Self-Employment Contributions Act (SECA) on specified contractual termination payments he received from an insurance company upon the termination of his contract with the insurance company. | Release Date 03/03/2000 |
| Number 1997-11 | Decision Trans City Life Insurance Company v. Commissioner. | Issue Reflects the Service's disagreement with the Tax Court's conclusion that the Commissioner abused his discretion in determining that reinsurance agreements entered into by the taxpayer with an unrelated insurer had a significant tax avoidance effect. | Release Date 03/03/2000 |
| Number 1997-10 | Decision Sun Microsystems, Inc. v. Commissioner, T.C.M. 1995-69. | Issue Reflects the Service's agreement that the income recognized by the taxpayer's employees under I.R.C. § 421(b) on the "disqualifying disposition" of incentive stock options were includable as "wages" incurred as a research expense in calculating the taxpayer's credit for increasing research expenses under I.R.C. § 41. | Release Date 03/03/2000 |
| Number 1997-09 | Decision Royal Caribbean Cruises, Ltd. v. Commissioner, 108 F.3d 290. | Issue Reflects the Service's acceptance of the Eleventh Circuit's holding that the I.R.C. § 4471 excise tax on voyages on commercial passenger vessels does not apply to voyages on which passengers embark or disembark at intermediate stops within the United States if the voyage both begins and ends outside the United States. | Release Date 03/03/2000 |
| Number 1997-08 | Decision May Department Stores Co. v. United States, 36 Fed. Cl. 680. | Issue 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 filed income tax return credited to the next year's tax liability without specifying the estimated tax installment against which the overpayment is to be credited, the Service, in computing interest on any subsequently determined tax deficiencies for the tax year in which the overpayments were reported, will not treat the reported overpayments of tax as having been credited against installments of | Release Date 03/03/2000 |
| Number 1997-07 | Decision The Edna Louise Dunn Trust v. Commissioner. | Issue Reflects the Service's agreement that a corporation's distribution of stock to shareholders in a spinoff of a subsidiary was tax-free under I.R.C. § 355(a)(1). | Release Date 03/03/2000 |
