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