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