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 26 - 50 of 131
Buscar ayuda| Número | Decisión | Problema | Fecha de publicación |
|---|---|---|---|
| Número 2015-02 | Decisión Morehouse v. Commissioner, 769 F.3d 616 (8th Cir. 2014) rev'g 140 T.C. 350 (2013) | Problema 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. |
Fecha de publicación 09/23/2015 |
| Número 2015-01 | Decisión 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 | Problema 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. | Fecha de publicación 02/09/2015 |
| Número 2014-01 | Decisión Dixon v. Commissioner, 141 T.C. No. 3 (2013) | Problema 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. | Fecha de publicación 09/15/2014 |
| Número 2012-08 | Decisión Media Space, Inc. v. Commissioner, 135 T. C. 424 (2010), vacated, 477 Fed. Appx. 857 (2nd Cir. 2012) | Problema 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. | Fecha de publicación 08/05/2013 |
| Número 2012-07 | Decisión Wilson v. Commissioner, 705 F.3d 980 (9th Cir. 2013), aff’g T.C. Memo. 2010-134 | Problema 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. | Fecha de publicación 06/17/2013 |
| Número 2012-06 | Decisión Zapara v. Commissioner, 652 F.3d 1042 (9th Cir. 2011) | Problema 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). | Fecha de publicación 03/18/2013 |
| Número 2012-05 | Decisión Patel v. Commissioner, 138 T.C. No. 23 (June 27, 2012) | Problema 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. | Fecha de publicación 06/27/2012 |
| Número 2012-03 | Decisión Decision: L & S Industrial & Marine, Inc. v. United States, 633 F.Supp.2d 727 (D. Minn. 2009) | Problema 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). | Fecha de publicación 09/12/2012 |
| Número 2012-02 | Decisión International Business Machines Corp. v. United States, 343 F.2d 914 (Ct. Cl. 1965), cert. denied, 382 U.S. 1028 (1966) | Problema 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. | Fecha de publicación 09/12/2012 |
| Número 2012-01 | Decisión Baer Revoc.Trust v. U.S.,105 AFTR 2d 1544, 2 (D. Neb. 2010) | Problema 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. | Fecha de publicación 04/09/2012 |
| Número 2011-06 | Decisión Ronald A. Mayo and Leslie A. Mayo v. Comm., 136 T.C. 81 (2011) | Problema 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? | Fecha de publicación 12/20/2011 |
| Número 2011-05 | Decisión William & Sharon Norris v. Comm., T.C. Memo. 2011-161 | Problema 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. | Fecha de publicación 12/09/2011 |
| Número 2011-04 | Decisión Appleton v. Comm., No. 10-4522 (3d Cir. June 10, 2011) | Problema 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). | Fecha de publicación 11/08/2011 |
| Número 2011-03 | Decisión O’Donnabhain v. Commissioner, 134 T.C. 34 (2010) | Problema Whether hormone therapy and sex reassignment surgery constitute medical care within the meaning of sections 213(d)(1)(A) and (9)(B). | Fecha de publicación 11/02/2011 |
| Número 2011-02 | Decisión Keller v. Comm., 556 F.3d 1056 (9th Cir. 2009), rev'g TCM 2006-131 | Problema 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. | Fecha de publicación 10/11/2011 |
| Número 2011-01 | Decisión Robinson Knife Manuf. v. Comm., 600 F.3d 121 (2d Cir. 2010) | Problema 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). | Fecha de publicación 02/08/2011 |
| Número 2010-06 | Decisión Vainisi v. Comm., 599 F.3d 567 (7th Cir. 2010) | Problema 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). | Fecha de publicación 12/13/2010 |
| Número 2010-05 | Decisión VERITAS Software Corp. v. Commissioner, 133 T.C. No. 14 | Problema 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. | Fecha de publicación 11/10/2010 |
| Número 2010-04 | Decisión Shoukri Osman Saleh Abdel-Fattah v. Comm., 134 T.C. No. 10 | Problema 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). | Fecha de publicación 10/13/2010 |
| Número 2010-03 | Decisión Xilinx, Inc. v. Commissioner, 598 F.3d 1191 (9th Cir. 2010) | Problema 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). | Fecha de publicación 07/16/2010 |
| Número 2010-02 | Decisión Thompson v. U.S., 87 Fed. Cl. 728 (Fed. Cl. 2009) | Problema Whether an interest in a limited liability company (LLC) is a limited partnership interest as defined under Sec. 1.469-5T(e)(3). | Fecha de publicación 05/19/2010 |
| Número 2010-01 | Decisión Tidewater Inc. v. U.S., 565 F.3d 299 (5th Cir. 2009) | Problema 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). | Fecha de publicación 05/14/2010 |
| Número 2009-01 | Decisión Cox v. Comm., 514 F.3d 1119 (10th Cir. 2008), rev'g 126 T.C. 367 | Problema 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. | Fecha de publicación 05/07/2009 |
| Número 2008-01 | Decisión Herbert V. Kohler, Jr. et al. v. Comm.; T.C. Memo. 2006-152 | Problema 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. | Fecha de publicación 03/03/2008 |
| Número 2007-05 | Decisión Roosevelt Wallace v. Comm., 128 T.C. No. 11 (April 16, 2007). | Problema 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 | Fecha de publicación 10/18/2007 |
