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