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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Afiche 1 - 25 of 131
jwenn Èd| Nimewo | Desizyon | Livrezon | Dat Piblikasyon |
|---|---|---|---|
| Nimewo 2024-01 | Desizyon Green Rock LLC v. Internal Revenue Serv., 104 F.4th 220 (11th Cir. 2024). | Livrezon 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. | Dat Piblikasyon 01/02/2025 |
| Nimewo 2023-02 | Desizyon Complex Media, Inc. v. Commissioner, T.C. Memo. | Livrezon 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. | Dat Piblikasyon 03/13/2023 |
| Nimewo 2023-01 | Desizyon Trafigura Trading LLC v. United States, 29 F.4th 286 (5th Cir. 2022). | Livrezon 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. | Dat Piblikasyon 03/06/2023 |
| Nimewo 2022-02 | Desizyon CSX Corp. v. United States, 18 F.4th 672 (11th Cir. 2021). | Livrezon 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) | Dat Piblikasyon 03/21/2022 |
| Nimewo 2022-01 | Desizyon 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)) | Livrezon 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? | Dat Piblikasyon 02/07/2022 |
| Nimewo 2021-04 | Desizyon Mayo Clinic v. United States, 997 F.3d 789 (8th Cir. 2021), rev’g, 412 F.Supp.3d 1038 (D. Minn. 2019) | Livrezon 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. | Dat Piblikasyon 11/22/2021 |
| Nimewo 2021-03 | Desizyon TriNet Group, Inc. v. United States of America, 979 F.3d 1311 (11th Cir. 2020) | Livrezon 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. | Dat Piblikasyon 06/14/2021 |
| Nimewo 2021-02 | Desizyon Machacek v. Commissioner, 906 F.3d 429 (6th Cir. 2018), rev’g T.C. Memo. 2016-55 | Livrezon 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. | Dat Piblikasyon 05/24/2021 |
| Nimewo 2021-01 | Desizyon Schieber v. Commissioner, T.C. Memo. 2017-32, T.C. Docket No. 21690-14 | Livrezon Whether an interest in a defined benefit pension plan is an asset for purposes of applying the insolvency exclusion in I.R.C. § 108. | Dat Piblikasyon 04/12/2021 |
| Nimewo 2020-03 | Desizyon Rothkamm v. United States, 802 F.3d 699 (5th Cir. 2015), rev’g 2014 WL 4986884 (M.D. La. Sept. 15, 2014) | Livrezon 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. | Dat Piblikasyon 04/20/2020 |
| Nimewo 2020-02 | Desizyon Feigh v. Commissioner, 152 T.C. No. 15 (2019) T.C. Docket No. 20163-17 | Livrezon 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. | Dat Piblikasyon 03/30/2020 |
| Nimewo 2020-01 | Desizyon Paychex Business Solutions, LLC, et al., v. United States of America, 2017 WL 2692843 (M.D. Fla. 2017) | Livrezon 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. | Dat Piblikasyon 03/16/2020 |
| Nimewo 2019-03 | Desizyon GreenTeam Materials Recovery Facility PN, GreenWaste Recovery, Inc., Tax Matters Partner, et al. v. Commissioner | Livrezon 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. | Dat Piblikasyon 10/15/2019 |
| Nimewo 2019-02 | Desizyon Union Pacific Railroad Company v. United States, 865 F.3d 1045 (8th Cir. 2017), rev’g No. 8:14CV237 (D. Neb. July 1, 2016) | Livrezon Whether lump-sum payments made to unionized employees upon ratification of collective bargaining agreements are taxable compensation under the Railroad Retirement Tax Act ("RRTA"). | Dat Piblikasyon 10/09/2019 |
| Nimewo 2019-01 | Desizyon Jacobs v. Commissioner, 148 T.C. No. 24 (2017) | Livrezon 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) . | Dat Piblikasyon 02/21/2019 |
| Nimewo 2017-07 | Desizyon Carol A. and Roy E. Stanley v. United States W.D. Ark. No:5:14-cv-5236 (2015) | Livrezon 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. | Dat Piblikasyon 10/31/2017 |
| Nimewo 2017-06 | Desizyon Estate of George H. Bartell, Jr. v. Commissioner, 147 T.C 140 (2016) | Livrezon 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. | Dat Piblikasyon 08/23/2017 |
| Nimewo 2017-05 | Desizyon Yosef A. Tsehay v. Commissioner, T.C. Memo. 2016-200 | Livrezon Nonacquiescence to the holding that a taxpayer whose filing status is married filing separately is entitled to an earned income tax credit. | Dat Piblikasyon 07/06/2017 |
| Nimewo 2017-04 | Desizyon Scott Singer Installations, Inc. v. Commissioner, T.C. Memo. 2016-161 | Livrezon 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. | Dat Piblikasyon 04/12/2017 |
| Nimewo 2017-03 | Desizyon Shea Homes, Inc. and Subs. v. Commissioner, 834 F.3d 1061 (9th Cir. 2016), aff’g 142 T.C. 60 (2014) | Livrezon 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. | Dat Piblikasyon 04/12/2017 |
| Nimewo 2017-02 | Desizyon Stine, LLC v. United States, No. 13-03224, 2015 WL 403146 (W.D. La. Jan. 27, 2015) | Livrezon 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 | Dat Piblikasyon 04/12/2017 |
| Nimewo 2017-01 | Desizyon 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) | Livrezon 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. | Dat Piblikasyon 02/13/2017 |
| Nimewo 2016-03 | Desizyon Giant Eagle, Inc. v. Commissioner, 822 F.3d 666 (3rd Cir. 2016), rev’g T.C. Memo 2014-146 | Livrezon 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. | Dat Piblikasyon 10/05/2016 |
| Nimewo 2016-02 | Desizyon Voss v. Commissioner, 796 F.3d 1051 (9th Cir. 2015), rev’g Sophy v. Commissioner, 138 T.C. 204 (2012) | Livrezon 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. | Dat Piblikasyon 08/01/2016 |
| Nimewo 2016-01 | Desizyon Cosentino v. Commissioner, T.C. Memo. 2014-186 | Livrezon 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. | Dat Piblikasyon 04/01/2016 |
