Actions on Decisions (AOD)
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More Information:
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 presents these documents in reverse chronological order, starting in the calendar year 1997.
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Decision
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Issue
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Released
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| 2009-01 | Cox v. Comm., 514 F.3d 1119 (10th Cir. 2008), rev'g 126 T.C. 367 | Whether indirect consideration of a tax liability in conjunction with evaluating collection alternatives raised in a collection due process hearing for an earlier tax year disqualifies an appeals offi | 05/07/2009 |
| 2008-01 | Herbert V. Kohler, Jr. et al. v. Comm.; T.C. Memo. 2006-152 | 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 determin | 03/03/2008 |
| 2007-05 | Roosevelt Wallace v. Comm., 128 T.C. No. 11 (April 16, 2007). | 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 | 10/18/2007 |
| 2007-04 | U.S. v. Roxworthy, 457 F.3d 590 (6th Cir. 2006). | Whether a company should have been required to produce an accounting firm's opinion letters in response to an IRS summons. RELEASE DATE: Septemember 25, 2007 | 09/25/2007 |
| 2007-03 | Snider v. U.S.; Turley v. U.S., 468 F.3d 500 (8th Cir. 2006). | Issues relating to a special agent's disclosure of the identity of a taxpayer under investigation to a third-party witness. RELEASE DATE: July 25, 2007 | 07/23/2007 |
| 2007-02 | Moore v. Comm., T.C. Memo. 2006-171, T.C. Dock. #11634-05L. | Whether prohibited ex parte communications during a collection due process hearing before the Office of Appeals may be remedied by sharing the content of the communications with the taxpayer and allow | 02/27/2007 |
| 2007-01 | North Dakota State Univ. v. U.S., 255 F.3d 599 (8th Cir. 2001). | This AOD addresses whether early retirement payments that the taxpayer made to tenured faculty members are wages subject to Federal Insurance Contributions Act ("FICA") taxes. RELEASE DATE: January | 01/18/2007 |
| 2006-02 | Pacific Gas and Electric Company v. U.S., 417 F.3d 1375. | Whether the statute of limitations barred the Service from recovering erroneously paid overpayment interest by offsetting against a subsequent refund of tax and interest determined to be due to the ta | 10/26/2006 |
| 2006-01 | Erickson Post Acquisition, Inc. v. Comm., T.C. Memo. 2003-218. | Whether the cash payment from the wholesaler to the retailer was a taxable advance payment or a nontaxable loan. RELEASE DATE: June 12, 2006 | 06/12/2006 |
| 2005-03 | Montgomery v. Comm., 122 T.C. 1 (2004). | This Action on Decision reflects the Service's acquiescence as to the Tax Court's rejection of the Service's interpretation of "underlying tax liability" and concluding that the term "underlying tax l | 12/15/2005 |
| 2005-02 | Sherwin-Williams v. Comm., 330 F.3rd 449 (6th Cir. 2003). | This Action on Decision reflects the Service’s nonacquiescence as to whether the Court of Appeals erred in ruling that income, including investment income, used to pay the costs of administration is e | 09/12/2005 |
| 2005-01 | Estate of Mitchell v. Comm., 250 F.3d 696 (9th Cir. 2001). | This Action on Decision reflects the Service's nonacquiescence as to whether the Court of Appeals erred in shifting the burden of proving the valuation of stock to the Commissioner on the basis that t | 06/03/2005 |
| 2004-06 | IRS v. Donald Snyder, 343 F.3d 1171 (9th Cir. 2003). | Whether the value of a debtor's interest in a pension plan that is excluded from the bankruptcy estate under Bankruptcy Code Section 541(c)(2) should be included in the value of the Service's secured | 10/18/2004 |
| 2004-05 | Diane Fernandez v. Comm., 114 T. C. 324 (2000) | Docket No. 16710-99. This Action of Decision reflects the Service's acquiescence in results only as to whether the Tax Court has jurisdiction, under I. R. C. Sec. 6015(e) in a case involving an under | 08/30/2004 |
| 2004-04 | Kaffenberger v. U.S., 314 F.3d 944 (8th Cir. 2003. | Whether the Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, constitutes an informal claim for refund, and whether the 2-year period of limitations, s | 08/31/2004 |
| 2004-03 | U.S. v. Roland Harry Macher (In re Macher), 91 AFTR2d 2003-2654. | This Action of Decision reflects the Service’s nonacquiescence as to whether a bankruptcy court has the authority to order the United States to process and consider a debtor’s plan of reorganization i | 08/03/2004 |
| 2004-02 | Tax Analysts v. IRS, 215 F. Supp.2d 192, reversed, 350 F.3d 100. | This Action on Decision reflects the Service's acquiescence in result only as to whether letter rulings issued by the Service that deny or revoke an organization's tax exempt status are subject to pub | 07/02/2004 |
| 2004-01 | Sidney L. Olson and Miriam K. Olson v. Comm. 48 T.C. 855. 2. | This Action on Decision reflects the Service's withdrawal of its acquiescence as to whether the distribution of the stock of a controlled corporation by a distributing corporation to the shareholders | 01/22/2004 |
| 2003-04 | General Electric Co. & Subs. v. Commissioner, T.C. Memo. 1995-306. | The Action on Decision reflects the Service's acquiescence in result only as to whether aircraft engines and thrust reversers sold by the taxpayer through its wholly-owned domestic international sales | 12/08/2003 |
| 2003-03 | Michael and Nancy B. McNamara v. Commissioner | The Action on Decision reflects the Service's nonacquiescence as to whether farm rental income is includible in self-employment income if the lessor materially participates in farm production, but the | 10/21/2003 |
| 2003-02 | Intermet Corp. & Subs. v. Comm., 117 T.C. 133 (February 4, 2002). | This Action on Decision reflects the Service's nonacquiescence in part (prior acquiescence in result, hereby revoked) to the Court's conclusion that deductions for state income tax deficiencies and in | 05/01/2003 |
| 2003-01 | Doyle, Dane, Bernbach, Inc. v. Comm., 79 T.C. 101 (1982). | This Action on Decision reflects the Service's acquiescence, and that the action on decision approved on June 27, 1988, is withdrawn, that a New York State corporate franchise tax refund attributable | 01/03/2003 |
| 2002-06 | Curell v. U.S., 2001-2 U.S.T.C. Para. 50,740 (S.D. Ohio 2001). | This Action on Decision reflects the Service's nonacquiescence as to whether an LL.M. in Taxation qualify as a “special factor” justifying an award of attorneys’ fees to plaintiff’s counsel in excess | 12/09/2002 |
| 2002-05 | Beck v. Comm., T.C. Memo 2001-198 (July 30, 2001). | This Action on Decision reflects the Service's acquiescence, and that the action on decision dated December 17, 2001, is withdrawn, in the court's conclusion that it had the authority to review respon | 12/09/2002 |
| 2002-04 | Paul Pekar v. Commissioner, 113 T.C. 158 (1999). | The Action on Decision reflects the Service''s acquiescence in result, as modified, only in the court''s conclusion the timely-mailing timely-filing provisions of section 7502 do not apply to for | 03/11/2002 |
| 2002-03 | Ridge and Marjory Harlan v. Comm., 116 T.C. 31 (2001) | Reflects the Service''s acquiescence in the Court''s conclusion that held that in determining the applicability of the 6-year period of limitations provided by section 6501(e)(1)(A), second-tier | 03/05/2002 |
| 2002-02 | Sutherland Lumber-Southwest, Inc. v. Comm. | The Action on Decision reflects the Service''s acquiescence in the Tax Court''s conclusion that the disallowance provisions of section 274(a) were inapplicable because "section 274(e) was intende | 02/08/2002 |
| 2002-01 | Intermet Corporation & Subs. v. Comm., 117 T.C. No. 13. | The Action on Decision reflects the Service''s acquiescence in result only to the Court''s conclusion that deductions for state income tax deficiencies and interest thereon as well as interest on | 02/11/2002 |
| 2001-08 | N.Dakota State Univ v. USA, 84 F. Supp. 1043 (D.N.D. 1999), | The Eighth Circuit held that a payment made to a tenured faculty member under the taxpayer's early retirement program was made in exchange for the relinquishment of the tenured faculty members c | 01/01/2002 |
| 2001-07 | Robert L. Beck v. Comm, T.C. 2001-198( filed 07/30/01). | The Action on Decision reflects the Service's acquiescence in the court's conclusion that it had the authority to review respondents denial of equitable relief under section 66(c) in a deficienc | 01/01/2002 |
| 2001-06 | Therese Hahn v. Commissioner, 110 T. C. No. 140 (1998) | Reflects the Service's acquiescence in the court's conclusion that the 1981 amendment did not expressly repeal the effective date of section 2040(b)(1), since there is no language in the 1981 ame | 10/18/2001 |
| 2001-05 | Mesa Oil, Inc. v. United States. | Reflects the Service's nonacquiescence whether a verbatim recording of a collection due process (CDP) hearing is required under §§ 6320 and 6330 to create a judicially reviewable administrative r | 08/23/2001 |
| 2001-04 | Exxon v. Commissioner, 113 T. C. No. 338 (1999). | Reflects the Service's acquiescence in result only in the court's conclusion, with respect to the net income issue, that the PRT allowances effectively compensated for the nondeductibility of inte | 08/17/2001 |
| 2001-03 | Farmland Industries, Inc. v. Comm., T.C. Memo. 1999-388 T.C. | Reflects the Service's acquiescence in the Court's conclusion that held that each corporation was formed, operated, and sold to facilitate the petitioner's petroleum business. Because a sufficie | 03/27/2001 |
| 2001-02 | Arnold W. Vinick v. USA, 205 F.3d 1 (1st Cir. 2000). | Reflects the Service's nonacquiescence in the First Circuit's reversal of the lower court's decision that Vinick was liable as a responsible person under section 6672 for the unpaid withholding t | 02/27/2001 |
| 2001-01 | Security State Bank v. Comm., 214 F.3d 1254 (10 th Cir. 2000). | This Action on decisions reflects the Service's acquiescence in the Court's conclusion that neither section 1281(a)(1) nor section 1281(a)(2) were applicable to short-term loans made in the ordinar | 01/29/2001 |
| 2000-09 | Weisbart v. United States Dept of Treas. & IRS. | Reflects the Service's acquiescence with the United States Court of Appeals for the Second Circuit's decision that section 7502 treats the claim as filed on the date of mailing (August 17, 1995) | 11/17/2000 |
| 2000-08 | John D. Shea v. Commissioner, 112 T.C. 183 (1999) | The Tax Court held that the burden of proof should be placed on the Commissioner with respect to the section 66(b) issue. Rather than relying on established case law for its determination as to | 11/03/2000 |
| 2000-07 | Kathy A. King v. Commissoner, 115 T.C. No. 8 (Aug 10, 2000). | Reflects the Service's acquiescence in the Court's conclusion that held that the nonpetitionering spouse was entitled to notice and an opportunity to intervene. The Tax Court reasoned that the rat | 09/25/2000 |
| 2000-06 | Diane Fernandez v. Commissioner, 114 T. C. No 21. | Reflects the Service's acquiescence in the court's conclusion holding that when a taxpayer makes a requisite election under sections 6015(b) and/or (c) along with its request under section 6015(f), | 09/25/2000 |
| 2000-05 | Osteopathic Medical v. Commissioner, 113 T.C. No. 26. | This Action on Decision reflects the Service's acquiescence in the court's conclusion that held that the taxpayer was not required to account for inventories or to use an accrual method of account | 04/29/2000 |
| 2000-04 | Smith v. Comm, 198 F.3d 515 (5th Cir. 1999), rev'g, 108 T.C. 412. | The Tax Court upheld the Commissioners determination that the claim against the estate should be limited to the amount actually paid. The Tax Court held that, '[w]here a claim is disputed, conti | 05/09/2000 |
| 2000-03 | Simpson v. United States, 183 F.3d 812 (8th Cir. 1999). | Reflects the Service's nonacquiescence in the Court's conclusion, that under the plain language of TRA 86 section 1433(b)(2)(A), the statutory protection applies to transfers under trusts that wer | 03/04/2000 |
| 2000-02 | Ahadpour v. Comm., T.C. Memo. 1999-9. | This Action on Decision reflects the Service's acquiescence in the Court's conclusion, to the extent, that the Tax Court held that petitioners had only a conditional right to retain the escrow pa | 03/03/2000 |
| 2000-01 | McLeod v. United States, 276 F.Supp. 213 (S.D. Ala. 1967). | Reflects the Service's acquiescence in the court's conclusion holding that the Department of Pensions and Security constructively placed the children in the taxpayer's home for adoption by prese | 03/03/2000 |
| 1999-17 | Duke Energy Natural Gas Corporation v. Comm. | Reflects the Service's nonacquiescence in the court's conclusion holding that natural gas gathering systems are property includible in asset class 13.2 and must be depreciated over a 7-year period. | 03/03/2000 |
| 1999-16 | Conway v. Commissioner, 111 T.C. 350 (1998) | Reflects the Service's acquiescence in the Court's conclusion that held that the transaction was a nontaxable exchange pursuant to section 1035. Consequently, the 10-percent penalty under section | 03/03/2000 |
| 1999-15 | William & Helen Woodral v. Commissioner, 112 T.C.19 (1999). | Reflects the Service's acquiescence in the Court's conclusion that it was unnecessary to look to the legislative history because the language of section 6404(g) clearly granted the Tax Court juri | 03/03/2000 |
| 1999-14 | Mutual Assurance, Inc. v. United States, 56 F.3d 1353. | Reflects the Service's nonacquiescence in the court's conclusion that held that a timely filed claim for refund that was allowed in full may be amended after the expiration of the statute of limi | 03/03/2000 |
| 1999-13 | Dubin v. Commissioner, 99 T.C. 325 (1992) . | Reflects the Service's acquiescence in the court's conclusion that held although section 6231(a)(12) expressly provides that a husband and wife who have a joint interest in a partnership shall be | 03/03/2000 |
| 1999-12 | RJR Nabisco, Inc. et al. v. Commissioner, T.C. Memo. 1998-252. | Reflects the Service's nonacquiescence in the Court's conclusion that held the graphic design and advertising campaign costs incurred by petitioner are currently deductible business expenses under | 03/03/2000 |
| 1999-11 | James J. and Sandra A. Gales v. Comm, T.C. Memo. 1999-27 | Reflects the Service's acquiescence in the Court's conclusion that the advance commissions were loans rather than income in the year received., specifically finding that on occasion repayment was | 03/03/2000 |
| 1999-10 | Boyd Gaming Corporation v. Comm., 9th Cir. 1999. | Reflects the Service's acquiescence in the Court's conclusion that held that the taxpayer's particular security and other business-related concerns provided sufficient justification for its polic | 03/03/2000 |
| 1999-09 | IRS v. Waldschmidt (In re Bradley), (M.D. Tenn. 1999). | This Action on Decision reflects the Service's acquiescence in the Court's interpretation of amended setion 121 in light of section 1398 and declining to follow Mehr and Barden, held that a bankrup | 03/03/2000 |
| 1999-08 | Hospital Corp. of America and Subsidiaries v. Comm, 109 T.C. 21. | Reflects the Service's acquiescence in the Court's conclusion, to the extent, that the Tax Court held that the term "tangible personal property," as defined under a pre-1981 ITC analysis, has con | 03/03/2000 |
| 1999-07 | Vulcan Materials Commpany and Subsidiaries v. Comm. | Reflects the findings of the Tax Court that the statutory language of section 902(a) and its regulations are unclear. The Court was not persuaded that the reference to "accumulated profits" nece | 03/03/2000 |
| 1999-06 | Estate of Mellinger v. Commissioner, 112 T.C. 4 (1999). | Reflects the Service's acquiescence in the Court's conclusion that closely-held stock held in a QTIP trust should not be aggregated, for valuation pusposes, with stock in the same corporation held | 03/03/2000 |
| 1999-05 | St. Jude Medical, Inc. v Comm, 34 F. 3d 1394 (8th Cir. 1994). | Reflects the conclusion by the Eighth Circuit that for purposes of calculating the CTI of a DISC, mandating the use of SIC categories to allocate R&D expenses is inconsistent with Congress's intent | 03/03/2000 |
| 1999-04 | Oshkosh Truck Corporation v. United States 123 F.3d 1477. | Reflects the Service's acquiescence that a presumed markup percentage must be used in computing the vehicular excise tax on automotive articles sold to the United States directly by manufacturers | 03/03/2000 |
| 1999-03 | Murillo v. Commissioner, T.C. Memo. 1998-13. | This Action on Decision reflects the Service's acquiescence in the Court's conclusion, in this case, that the Individual Retirement Account (IRA) forfeiture was similar to the Service's levy on a K | 03/03/2000 |
| 1999-02 | Larotonda v. Commissioner, AOD CC-1998-010. | An action on decision stating that the Service will not acquiescence to the Court's conclusion in Larotonda. Recent legislation warrants the withdrawing of this AOD. The statutory provision effe | 03/03/2000 |
| 1999-01 | Eisenberg v. Comm., 155 F. 3d 50 (2d Cir. 1998). | This Action on Decision reflects the Service's acquiescence in the Court's conclusion, to the extent, that it held that there is no legal prohibition against the discount in the value of a gift of | 03/03/2000 |
| 1998-08 | Fluor v. U.S., 126 F.3d 1397 (Fed. Cir. 1997). | Although the Service agrees with the Federal Circuit's holding that an underpayment of tax that is eliminated by the carryback of excess foreign tax credits from a later year remains due and unp | 03/03/2000 |
| 1998-07 | Clark D. & Janis L. Pulliam v. Comm., T.C. Memo. 1997-274. | This Action on Decision reflects the Service's disagreement with the Tax Court's opinion, on the facts presented, that protecting against competition and retaining a key employee are valid corporat | 03/03/2000 |
| 1998-06 | Estate of Clara K. Hoover v. Comm., 69 F.3d 1044 (10th Cir. 1995). | This Action on decision reflects the Service's agreement with the circuit court's ruling that, in the absence of regulations, an estate claiming a special use valuation under I.R.C. § 2032A fo | 03/03/2000 |
| 1998-05 | McCormick v. Peterson, CV93-2157 (E.D>N.Y. 1993). | Reflects the Service's agreement with the district court's ruling that adding the words "under protest" to the signature of a tax return without otherwise modifying the words of the jurat doe | 03/03/2000 |
| 1998-04 | Fredericks v. Commissioner, No. 96-7748. | Reflects the Service's agreement with the circuit court's ruling that, based upon the particular facts of this case, the Service was equitably estopped from relying upon a Form 872-A to indefini | 03/03/2000 |
| 1998-03 | Golden Belt Telephone Coop v. Comm, 108 T.C. 498 (1997). | Reflects the Service's agreement that, in determining the tax exempt status of a rural telephone cooperative, payments to the cooperative by long distance providers for billing and collection s | 03/03/2000 |
| 1998-02 | Bilzerian v. United States, 86 F.3d 1067 (11th Cir. 1996) | Reflects the Service's acquiescence in the result reached by the Eleventh Circuit in holding that once an assessed tax liability is paid by the taxpayer, the Service cannot use administrative c | 03/03/2000 |
| 1998-01 | Beatty v. Commissioner, 106 T.C. 268 (1996). | Reflects the Service's agreement that a county sheriff was entitled to reduce his gross receipts by costs of goods sold in computing income from providing meals to prisoners. | 03/03/2000 |
| 1997-14 | Transwestern Pipeline Co. v. United States, 639 F.2d 679. | Revised AOD reflects the Service's agreement with the Court of Claims' conclusion that recoverable line pack gas, which is used to maintain adequate pressure in gas pipelines, is appropriately t | 03/03/2000 |
| 1997-13 | Pacific Enterprises & Subs. v. Comm., 101 T.C. 1 (1993). | This Action on decision reflects the Service's agreement that recoverable cushion gas and recoverable line pack gas, which are used to maintain adequate pressure in gas storage reservoirs and pi | 03/03/2000 |
| 1997-12 | Jackson v. Comm, 108 T.C. 130 (1997) ( T.C. # 23558-94). | Reflects the Service's agreement that a former insurance agent is not required to pay tax under the Self-Employment Contributions Act (SECA) on specified contractual termination payments he rec | 03/03/2000 |
| 1997-11 | Trans City Life Insurance Company v. Commissioner. | Reflects the Service's disagreement with the Tax Court's conclusion that the Commissioner abused his discretion in determining that reinsurance agreements entered into by the taxpayer with an | 03/03/2000 |
| 1997-10 | Sun Microsystems, Inc. v. Commissioner, T.C.M. 1995-69. | Reflects the Service's agreement that the income recognized by the taxpayer's employees under I.R.C. § 421(b) on the "disqualifying disposition" of incentive stock options were includable as " | 03/03/2000 |
| 1997-09 | Royal Caribbean Cruises, Ltd. v. Commissioner, 108 F.3d 290. | Reflects the Service's acceptance of the Eleventh Circuit's holding that the I.R.C. § 4471 excise tax on voyages on commercial passenger vessels does not apply to voyages on which passengers e | 03/03/2000 |
| 1997-08 | May Department Stores Co. v. United States, 36 Fed. Cl. 680. | May Department Stores Co. v. United States, 36 Fed. Cl. 680 (Ct. Fed. Cls. 1996). AOD reflects the Service's agreement that, if a taxpayer elects to have overpayments of tax reported on a timely | 03/03/2000 |
| 1997-07 | The Edna Louise Dunn Trust v. Commissioner. | Reflects the Service's agreement that a corporation's distribution of stock to shareholders in a spinoff of a subsidiary was tax-free under I.R.C. § 355(a)(1). | 03/03/2000 |
| 1997-06 | Risman v. Commissioner, 100 T.C. 1991 (1993) (T.C. # 11429-91). | AOD reflects the Service's continued disagreement with the factual finding that the taxpayer made a deposit, not a payment of tax, when the remitted a check with a request for extension of time | 03/03/2000 |
| 1997-05 | Hurt v. USA, 70 F.3d 1261 (4th Cir. 1995). | Reflects the Service's disagreement with the Fourth Circuit's opinion that the Service was not entitled to collect statutory interest on the taxes assessed pursuant to a Tax Court decision based | 03/03/2000 |
| 1997-04 | Duncan v. U.S., Docket No. 95-228 (U.S. D.C.,E.D. Ky.) | Reflects the Service's agreement that disability benefits paid from a Kentucky policemen and firefighter's retirement fund can be excluded from gross income under I.R.C. § 104(a)(1) as benefits | 03/03/2000 |
| 1997-03 | Buckeye Countrymark v. Comm., 103 T.C. 547 (1994) | Reflects the Service's agreement that nonexempt cooperatives subject to subchapter T of the Internal Revenue Code are permitted to carry back losses from furnishing goods and services to its mem | 03/03/2000 |
| 1997-02 | United States v. Kao, 81 F.3d 114 (9th Cir. 1996). | Reflects the Service's acquiescence in the result that the Service could not, by issuing summonses, compel taxpayers to sign consent directives authorizing the release of records from unidentifie | 03/03/2000 |
| 1997-01 | Xerox Corporation v. United States, 41 F.3d 647 (Fed. Cir. 1994). | Reflects the Service's disagreement that the U.S.-U.K. Income Tax Treaty allows a United States corporation to treat advance tax paid by a U.K. subsidiary as a creditable tax under I.R.C. § 902(a) | 03/03/2000 |
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