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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Mostrando 1 - 25 of 131
Buscar ayuda| Número | Decisión | Problema | Fecha de publicación |
|---|---|---|---|
| Número 2024-01 | Decisión Green Rock LLC v. Internal Revenue Serv., 104 F.4th 220 (11th Cir. 2024). | Problema Whether listing notices, issued without following notice-and-comment rulemaking procedures after the American Jobs Creation Act of 2004, are invalid under the Administrative Procedure Act. | Fecha de publicación 01/02/2025 |
| Número 2023-02 | Decisión Complex Media, Inc. v. Commissioner, T.C. Memo. | Problema Whether (1) the petitioner was bound by the form of a series of transactions, and (2) the fair market value of a Deferred Payment Right for purposes of section 351(b)(1) equals its issue price. | Fecha de publicación 03/13/2023 |
| Número 2023-01 | Decisión Trafigura Trading LLC v. United States, 29 F.4th 286 (5th Cir. 2022). | Problema Whether a taxpayer is entitled to a tax refund under I.R.C. § 4611(b) on crude oil exports because the tax violates the Export Clause of the United States Constitution, U.S. Const. art. I, § 9, cl. 5. | Fecha de publicación 03/06/2023 |
| Número 2022-02 | Decisión CSX Corp. v. United States, 18 F.4th 672 (11th Cir. 2021). | Problema Whether relocation benefits payments that are made to or for the benefit of employees are excludable from compensation for purposes of RRTA under § 3231(e)(1)(iii) | Fecha de publicación 03/21/2022 |
| Número 2022-01 | Decisión Quezada v. IRS, 982 F.3d 931 (5th Cir. 2020), rev’g In re Quezada, 124 A.F.T.R.2d 2019-6250 (W.D. Tex. 2019) (aff’g In re Quezada, 122 A.F.T.R.2d 2018-5764 (Bankr. W.D. Tex. 2018)) | Problema Did the period of limitations on assessing a taxpayer’s backup withholding liability begin to run when the taxpayer filed a Form 1040 and Forms 1099 omitting payee taxpayer identification numbers? | Fecha de publicación 02/07/2022 |
| Número 2021-04 | Decisión Mayo Clinic v. United States, 997 F.3d 789 (8th Cir. 2021), rev’g, 412 F.Supp.3d 1038 (D. Minn. 2019) | Problema Whether the primary function of an educational organization described in section 170(b)(1)(A)(ii) of the Internal Revenue Code must be the presentation of formal instruction. | Fecha de publicación 11/22/2021 |
| Número 2021-03 | Decisión TriNet Group, Inc. v. United States of America, 979 F.3d 1311 (11th Cir. 2020) | Problema Whether a professional employer organization was the statutory employer under section 3401(d)(1) of the Internal Revenue Code for purposes of claiming the section 45B income tax credit. | Fecha de publicación 06/14/2021 |
| Número 2021-02 | Decisión Machacek v. Commissioner, 906 F.3d 429 (6th Cir. 2018), rev’g T.C. Memo. 2016-55 | Problema Whether the economic benefits of a compensatory split-dollar life insurance arrangement may be treated as a distribution with respect to stock under I.R.C. § 301. | Fecha de publicación 05/24/2021 |
| Número 2021-01 | Decisión Schieber v. Commissioner, T.C. Memo. 2017-32, T.C. Docket No. 21690-14 | Problema Whether an interest in a defined benefit pension plan is an asset for purposes of applying the insolvency exclusion in I.R.C. § 108. | Fecha de publicación 04/12/2021 |
| Número 2020-03 | Decisión Rothkamm v. United States, 802 F.3d 699 (5th Cir. 2015), rev’g 2014 WL 4986884 (M.D. La. Sept. 15, 2014) | Problema Whether section 7811(d) of the Code suspends the running of the limitations periods for filing a wrongful levy claim and a wrongful levy suit. | Fecha de publicación 04/20/2020 |
| Número 2020-02 | Decisión Feigh v. Commissioner, 152 T.C. No. 15 (2019) T.C. Docket No. 20163-17 | Problema Whether certain Medicaid waiver payments that are treated as excludable from gross income under § 131 pursuant to Notice 2014-7 may be earned income for purposes of the credits under § 32 and § 24. | Fecha de publicación 03/30/2020 |
| Número 2020-01 | Decisión Paychex Business Solutions, LLC, et al., v. United States of America, 2017 WL 2692843 (M.D. Fla. 2017) | Problema Whether control over the bank account from which wage payments are made is sufficient for an entity to be a section 3401(d)(1)1 statutory employer. | Fecha de publicación 03/16/2020 |
| Número 2019-03 | Decisión GreenTeam Materials Recovery Facility PN, GreenWaste Recovery, Inc., Tax Matters Partner, et al. v. Commissioner | Problema Whether the transfer of a non-capital asset is treated under § 1253 as the sale or exchange of a capital asset if the transferor does not retain any significant power, right, or continuing interest. | Fecha de publicación 10/15/2019 |
| Número 2019-02 | Decisión Union Pacific Railroad Company v. United States, 865 F.3d 1045 (8th Cir. 2017), rev’g No. 8:14CV237 (D. Neb. July 1, 2016) | Problema Whether lump-sum payments made to unionized employees upon ratification of collective bargaining agreements are taxable compensation under the Railroad Retirement Tax Act ("RRTA"). | Fecha de publicación 10/09/2019 |
| Número 2019-01 | Decisión Jacobs v. Commissioner, 148 T.C. No. 24 (2017) | Problema Whether the IRS will follow the Tax Court’s decision in Jacobs v. Commissioner that Taxpayer’s expenses for provision of pregame meals at away city hotels to professional hockey players and team personnel were de minimis fringe benefits under § 132(e)(2) and were therefore exempt from the 50% deduction limit for meal and entertainment expenses under § 274(n)(1) . | Fecha de publicación 02/21/2019 |
| Número 2017-07 | Decisión Carol A. and Roy E. Stanley v. United States W.D. Ark. No:5:14-cv-5236 (2015) | Problema Nonacquiescence to holdings that mere possession of stock certificate constitutes ownership, and work performed in a rental real estate activity may constitute work in other activities under § 469. | Fecha de publicación 10/31/2017 |
| Número 2017-06 | Decisión Estate of George H. Bartell, Jr. v. Commissioner, 147 T.C 140 (2016) | Problema Nonacquiescence to the holding that a like-kind exchange qualifies under § 1031 even though the taxpayer acquired the benefits and burdens of ownership of the replacement property before the exchange. | Fecha de publicación 08/23/2017 |
| Número 2017-05 | Decisión Yosef A. Tsehay v. Commissioner, T.C. Memo. 2016-200 | Problema Nonacquiescence to the holding that a taxpayer whose filing status is married filing separately is entitled to an earned income tax credit. | Fecha de publicación 07/06/2017 |
| Número 2017-04 | Decisión Scott Singer Installations, Inc. v. Commissioner, T.C. Memo. 2016-161 | Problema Acquiescence in result only as to whether Taxpayer’s payment of personal expenses on behalf of its sole shareholder-corporate officer constitutes wages subject to Federal employment taxes. | Fecha de publicación 04/12/2017 |
| Número 2017-03 | Decisión Shea Homes, Inc. and Subs. v. Commissioner, 834 F.3d 1061 (9th Cir. 2016), aff’g 142 T.C. 60 (2014) | Problema Nonacquiescence to the holding that, under the completed contract method of accounting, taxpayer completed a home construction contract when it incurred 95 percent of the estimated cost of constructing an entire development. | Fecha de publicación 04/12/2017 |
| Número 2017-02 | Decisión Stine, LLC v. United States, No. 13-03224, 2015 WL 403146 (W.D. La. Jan. 27, 2015) | Problema Nonacquiescence to the holding that buildings built to operate as retail stores are placed in service for depreciation purposes when substantially completed to house and secure racks, shelving and merchandise | Fecha de publicación 04/12/2017 |
| Número 2017-01 | Decisión Burnett Ranches, Ltd v. United States, 753 F.3d 143 (5th Cir. 2014), aff’g 113 A.F.T.R.2d (RIA) 2014-2178 (N.D. Tex. 2012) | Problema Nonacquiescence to the holding that a limited partnership was not a farming syndicate because the sole shareholder of a limited partner S Corporation actively participated in the farming business. | Fecha de publicación 02/13/2017 |
| Número 2016-03 | Decisión Giant Eagle, Inc. v. Commissioner, 822 F.3d 666 (3rd Cir. 2016), rev’g T.C. Memo 2014-146 | Problema Nonacquiescence to the holding that all events fixing a liability for federal income tax purposes occur when discount fuel purchase coupons are issued to a customer for retail grocery purchases. | Fecha de publicación 10/05/2016 |
| Número 2016-02 | Decisión Voss v. Commissioner, 796 F.3d 1051 (9th Cir. 2015), rev’g Sophy v. Commissioner, 138 T.C. 204 (2012) | Problema Acquiescence relating to the holding that the section 163(h)(3) limitations apply on a per taxpayer basis, allowing each taxpayer to deduct interest on mortgage indebtedness of up to $1.1 million. | Fecha de publicación 08/01/2016 |
| Número 2016-01 | Decisión Cosentino v. Commissioner, T.C. Memo. 2014-186 | Problema Nonacquiescence relating to the holding that an amount the taxpayers received, to settle a claim that they incurred additional income tax liability because of the tax professional's advice that they enter into an abusive tax shelter, is excludible from their gross income as a restoration of lost capital. | Fecha de publicación 04/01/2016 |
