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