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 76 - 100 of 131
Buscar ayuda| Número | Decisión | Problema | Fecha de publicación |
|---|---|---|---|
| Número 2001-08 | Decisión N.Dakota State Univ v. USA, 84 F. Supp. 1043 (D.N.D. 1999), | Problema The Eighth Circuit held that a payment made to a tenured faculty member under the taxpayer's early retirement program was made in exchange for the relinquishment of the tenured faculty members contractual and constitutionally-protected tenure rights rather than as remuneration for services to taxpayer. The court cited Rev. Rul. 58-301, 1958-1 C.B. 23, as support for its decision and rejected the government's argument that | Fecha de publicación 01/01/2002 |
| Número 2001-07 | Decisión Robert L. Beck v. Comm, T.C. 2001-198( filed 07/30/01). | Problema The Action on Decision reflects the Service's acquiescence in the court's conclusion that it had the authority to review respondents denial of equitable relief under section 66(c) in a deficiency proceeding. The Tax Court construed the taxpayer's contention as a prayer for relief under section 66(c), which may provide relief from income tax liability with respect to unreported community income. The Service argued that the taxpayer failed to meet the | Fecha de publicación 01/01/2002 |
| Número 2001-06 | Decisión Therese Hahn v. Commissioner, 110 T. C. No. 140 (1998) | Problema Reflects the Service's acquiescence in the court's conclusion that the 1981 amendment did not expressly repeal the effective date of section 2040(b)(1), since there is no language in the 1981 amendment that specifically repeals the effective date of subsection (b)(1). The Court also held that the 1981 amendment did not impliedly repeal the effective date of section 2040(b)(1), because section 2040(b)(1) enacted in 1976 and the 1981 amendment to | Fecha de publicación 10/18/2001 |
| Número 2001-05 | Decisión Mesa Oil, Inc. v. United States. | Problema Reflects the Service's nonacquiescence whether a verbatim recording of a collection due process (CDP) hearing is required under §§ 6320 and 6330 to create a judicially reviewable administrative record. The district court held the administrative record to be inadequate for judicial review under section 6330(d)(1)(B), because no record of the hearing was made, and no analysis of the evidence or arguments was presented in the | Fecha de publicación 08/23/2001 |
| Número 2001-04 | Decisión Exxon v. Commissioner, 113 T. C. No. 338 (1999). | Problema Reflects the Service's acquiescence in result only in the court's conclusion, with respect to the net income issue, that the PRT allowances effectively compensated for the nondeductibility of interest expense and that the PRT, in its predominant character, constituted a tax in the nature of an income or excess profits tax in the U.S. sense. In reaching this holding, the Court relied on representative industry data presented at trial by Exxon. The Court | Fecha de publicación 08/17/2001 |
| Número 2001-03 | Decisión Farmland Industries, Inc. v. Comm., T.C. Memo. 1999-388 T.C. | Problema Reflects the Service's acquiescence in the Court's conclusion that held that each corporation was formed, operated, and sold to facilitate the petitioner's petroleum business. Because a sufficient nexus to the patronage business existed, the court found the stock not to be an investment and held its sale generated patronage income or loss. Likewise, the section 1231 assets were found to be used in the petitioner's | Fecha de publicación 03/27/2001 |
| Número 2001-02 | Decisión Arnold W. Vinick v. USA, 205 F.3d 1 (1st Cir. 2000). | Problema Reflects the Service's nonacquiescence in the First Circuit's reversal of the lower court's decision that Vinick was liable as a responsible person under section 6672 for the unpaid withholding taxes of Jefferson Bronze Company. The First Circuit held that the lower courts' findings of fact were 'based on a misunderstanding of the legal standard for what constitutes a responsible person.' The court further stated that [a]bsent a | Fecha de publicación 02/27/2001 |
| Número 2001-01 | Decisión Security State Bank v. Comm., 214 F.3d 1254 (10 th Cir. 2000). | Problema This Action on decisions reflects the Service's acquiescence in the Court's conclusion that neither section 1281(a)(1) nor section 1281(a)(2) were applicable to short-term loans made in the ordinary course of business. | Fecha de publicación 01/29/2001 |
| Número 2000-09 | Decisión Weisbart v. United States Dept of Treas. & IRS. | Problema Reflects the Service's acquiescence with the United States Court of Appeals for the Second Circuit's decision that section 7502 treats the claim as filed on the date of mailing (August 17, 1995) because the taxpayer mailed the claim on the last day of the period prescribed for filing the claim with respect to the withheld taxes. Pointing to Treas. Reg. §§ 301.6402-3(a)(5) and 301.7502-1, the Second | Fecha de publicación 11/17/2000 |
| Número 2000-08 | Decisión John D. Shea v. Commissioner, 112 T.C. 183 (1999) | Problema The Tax Court held that the burden of proof should be placed on the Commissioner with respect to the section 66(b) issue. Rather than relying on established case law for its determination as to whether the section 66(b) issue was new matter, the court incorporated section 7522 into its analysis. Section 7522 requires the Commissioner to issue a notice of deficiency which contains a description of the basis for the Commissioner's tax | Fecha de publicación 11/03/2000 |
| Número 2000-07 | Decisión Kathy A. King v. Commissoner, 115 T.C. No. 8 (Aug 10, 2000). | Problema Reflects the Service's acquiescence in the Court's conclusion that held that the nonpetitionering spouse was entitled to notice and an opportunity to intervene. The Tax Court reasoned that the rationale for the notice and intervention rules of section 6015(e)(4), i.e., fairness to the nonelecting spouse to be heard in order to ensure that innocent spouse relief is granted on the merits after taking into account all relevant | Fecha de publicación 09/25/2000 |
| Número 2000-06 | Decisión Diane Fernandez v. Commissioner, 114 T. C. No 21. | Problema Reflects the Service's acquiescence in the court's conclusion holding that when a taxpayer makes a requisite election under sections 6015(b) and/or (c) along with its request under section 6015(f), and files a timely petition with the Tax Court pursuant to section 6015(e), the Tax Court has jurisdiction to review the request for innocent spouse relief under all subsections of section 6015.The court reasoned that the statutory language gave | Fecha de publicación 09/25/2000 |
| Número 2000-05 | Decisión Osteopathic Medical v. Commissioner, 113 T.C. No. 26. | Problema This Action on Decision reflects the Service's acquiescence in the court's conclusion that held that the taxpayer was not required to account for inventories or to use an accrual method of accounting based on its determination that the furnishing of chemotherapy drugs was not a sale of merchandise within the meaning of Treas. Reg. § 1.471-1. Osteopathic Medical Oncology and Hematology, P.C. v. Commissioner, 113 T.C. No. 26 (No. 11551-98 Nov. 22, 1999). | Fecha de publicación 04/29/2000 |
| Número 2000-04 | Decisión Smith v. Comm, 198 F.3d 515 (5th Cir. 1999), rev'g, 108 T.C. 412. | Problema The Tax Court upheld the Commissioners determination that the claim against the estate should be limited to the amount actually paid. The Tax Court held that, '[w]here a claim is disputed, contingent, or uncertain as of the date of the decedent's death, the estate is not entitled to a deduction until the claim is resolved and it is determined what amount, if any, will be paid. It is this latter amount that is allowed as a deduction.' 108 T.C. at 419. | Fecha de publicación 05/09/2000 |
| Número 2000-03 | Decisión Simpson v. United States, 183 F.3d 812 (8th Cir. 1999). | Problema Reflects the Service's nonacquiescence in the Court's conclusion, that under the plain language of TRA 86 section 1433(b)(2)(A), the statutory protection applies to transfers under trusts that were irrevocable on September 25, 1985, because Congress intended to protect trust creators who relied on the law as it existed at the time the trust became irrevocable. The district court in Simpson v. United States, 17 | Fecha de publicación 03/04/2000 |
| Número 2000-02 | Decisión Ahadpour v. Comm., T.C. Memo. 1999-9. | Problema This Action on Decision reflects the Service's acquiescence in the Court's conclusion, to the extent, that the Tax Court held that petitioners had only a conditional right to retain the escrow payments. In the court's view, the unconditional right to retain the escrow payments arose only after buyer paid the remainder of the purchase price and the deed was delivered. | Fecha de publicación 03/03/2000 |
| Número 2000-01 | Decisión McLeod v. United States, 276 F.Supp. 213 (S.D. Ala. 1967). | Problema Reflects the Service's acquiescence in the court's conclusion holding that the Department of Pensions and Security constructively placed the children in the taxpayer's home for adoption by presenting its favorable report to the court. Therefore, the requirements of section 152(b)(2) and Treas. Reg. § 1.152-(2)(c) were satisfied and taxpayer was entitled to the exemptions. In the Action on Decision in McLeod distributed on January 11, 1968, 1968 AOD LEXIS 75, the | Fecha de publicación 03/03/2000 |
| Número 1999-17 | Decisión Duke Energy Natural Gas Corporation v. Comm. | Problema Reflects the Service's nonacquiescence in the court's conclusion holding that natural gas gathering systems are property includible in asset class 13.2 and must be depreciated over a 7-year period. | Fecha de publicación 03/03/2000 |
| Número 1999-16 | Decisión Conway v. Commissioner, 111 T.C. 350 (1998) | Problema Reflects the Service's acquiescence in the Court's conclusion that held that the transaction was a nontaxable exchange pursuant to section 1035. Consequently, the 10-percent penalty under section 72(q), which generally applies to taxable distributions from an annuity, was not applicable to the transaction. Section 1035(a)(3) provides that no gain or loss shall be recognized on the exchange of an annuity contract for another annuity contract. See also Treas | Fecha de publicación 03/03/2000 |
| Número 1999-15 | Decisión William & Helen Woodral v. Commissioner, 112 T.C.19 (1999). | Problema Reflects the Service's acquiescence in the Court's conclusion that it was unnecessary to look to the legislative history because the language of section 6404(g) clearly granted the Tax Court jurisdiction to review the Service's failure to abate interest under Section 6404, not just subsection 6404(e). The Court then concluded that the evidence failed to establish that the interest on the employment taxes was excessive in | Fecha de publicación 03/03/2000 |
| Número 1999-14 | Decisión Mutual Assurance, Inc. v. United States, 56 F.3d 1353. | Problema Reflects the Service's nonacquiescence in the court's conclusion that held that a timely filed claim for refund that was allowed in full may be amended after the expiration of the statute of limitations for filing a claim for refund. The court relied on Bemis Brothers Bag Co. v. United States, 289 U.S. 28 (1933) which dealt with whether the original claim and the amended claim perfected after the limitations period had sufficient similarity for the amendment to | Fecha de publicación 03/03/2000 |
| Número 1999-13 | Decisión Dubin v. Commissioner, 99 T.C. 325 (1992) . | Problema Reflects the Service's acquiescence in the court's conclusion that held although section 6231(a)(12) expressly provides that a husband and wife who have a joint interest in a partnership shall be treated as one person, the regulations reverse that rule, stating that a husband and wife holding a joint interest should be treated as separate partners. Temp. Treas. Reg. § 301.6231(a)(12)-1T(a). The Court determined that the bankruptcy of the husband caused the partnership items on the | Fecha de publicación 03/03/2000 |
| Número 1999-12 | Decisión RJR Nabisco, Inc. et al. v. Commissioner, T.C. Memo. 1998-252. | Problema Reflects the Service's nonacquiescence in the Court's conclusion that held the graphic design and advertising campaign costs incurred by petitioner are currently deductible business expenses under I.R.C. §162. The Tax Court characterized the graphic design and advertising campaign costs as advertising costs and held the costs were deductible on the ground that the Service had conceded the deductibility of advertising costs in Rev. Rul. 92-80, | Fecha de publicación 03/03/2000 |
| Número 1999-11 | Decisión James J. and Sandra A. Gales v. Comm, T.C. Memo. 1999-27 | Problema Reflects the Service's acquiescence in the Court's conclusion that the advance commissions were loans rather than income in the year received., specifically finding that on occasion repayment was demanded of taxpayer and that he personally repaid some of the advance commissions. The court relied upon Dennis v. Commissioner, T.C. Memo. 1997-275, where advance commissions were found to be loans because the taxpayer was personally liable for repayment at the time | Fecha de publicación 03/03/2000 |
| Número 1999-10 | Decisión Boyd Gaming Corporation v. Comm., 9th Cir. 1999. | Problema Reflects the Service's acquiescence in the Court's conclusion that held that the taxpayer's particular security and other business-related concerns provided sufficient justification for its policy of requiring employees to stay on the employer's business premise to satisfy "the convenience of the employer" test of section 119. In applying section 119 and Treas. Reg. § 1.119-1, the Service | Fecha de publicación 03/03/2000 |
