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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Number Decision Issue Release Date
2022-02 CSX Corp. v. United States, 18 F.4th 672 (11th Cir. 2021). 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) 03/21/2022
2022-01 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)) 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? 02/07/2022
2021-04 Mayo Clinic v. United States, 997 F.3d 789 (8th Cir. 2021), rev’g, 412 F.Supp.3d 1038 (D. Minn. 2019) 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. 11/22/2021
2021-03 TriNet Group, Inc. v. United States of America, 979 F.3d 1311 (11th Cir. 2020) 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. 06/14/2021
2021-02 Machacek v. Commissioner, 906 F.3d 429 (6th Cir. 2018), rev’g T.C. Memo. 2016-55 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. 05/24/2021
2021-01 Schieber v. Commissioner, T.C. Memo. 2017-32, T.C. Docket No. 21690-14 Whether an interest in a defined benefit pension plan is an asset for purposes of applying the insolvency exclusion in I.R.C. § 108. 04/12/2021
2020-03 Rothkamm v. United States, 802 F.3d 699 (5th Cir. 2015), rev’g 2014 WL 4986884 (M.D. La. Sept. 15, 2014) 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. 04/20/2020
2020-02 Feigh v. Commissioner, 152 T.C. No. 15 (2019) T.C. Docket No. 20163-17 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. 03/30/2020
2020-01 Paychex Business Solutions, LLC, et al., v. United States of America, 2017 WL 2692843 (M.D. Fla. 2017) 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. 03/16/2020
2019-03 GreenTeam Materials Recovery Facility PN, GreenWaste Recovery, Inc., Tax Matters Partner, et al. v. Commissioner 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. 10/15/2019
2019-02 Union Pacific Railroad Company v. United States, 865 F.3d 1045 (8th Cir. 2017), rev’g No. 8:14CV237 (D. Neb. July 1, 2016) Whether lump-sum payments made to unionized employees upon ratification of collective bargaining agreements are taxable compensation under the Railroad Retirement Tax Act ("RRTA"). 10/09/2019
2019-01 Jacobs v. Commissioner, 148 T.C. No. 24 (2017) 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) . 02/21/2019
2017-07 Carol A. and Roy E. Stanley v. United States W.D. Ark. No:5:14-cv-5236 (2015) 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. 10/31/2017
2017-06 Estate of George H. Bartell, Jr. v. Commissioner, 147 T.C 140 (2016) 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. 08/23/2017
2017-05 Yosef A. Tsehay v. Commissioner, T.C. Memo. 2016-200 Nonacquiescence to the holding that a taxpayer whose filing status is married filing separately is entitled to an earned income tax credit. 07/06/2017
2017-04 Scott Singer Installations, Inc. v. Commissioner, T.C. Memo. 2016-161 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. 04/12/2017
2017-03 Shea Homes, Inc. and Subs. v. Commissioner, 834 F.3d 1061 (9th Cir. 2016), aff’g 142 T.C. 60 (2014) 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. 04/12/2017
2017-02 Stine, LLC v. United States, No. 13-03224, 2015 WL 403146 (W.D. La. Jan. 27, 2015) 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 04/12/2017
2017-01 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) 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. 02/13/2017
2016-03 Giant Eagle, Inc. v. Commissioner, 822 F.3d 666 (3rd Cir. 2016), rev’g T.C. Memo 2014-146 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. 10/05/2016
2016-02 Voss v. Commissioner, 796 F.3d 1051 (9th Cir. 2015), rev’g Sophy v. Commissioner, 138 T.C. 204 (2012) 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. 08/01/2016
2016-01 Cosentino v. Commissioner, T.C. Memo. 2014-186 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. 04/01/2016
2015-02 Morehouse v. Commissioner, 769 F.3d 616 (8th Cir. 2014) rev'g 140 T.C. 350 (2013) 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.
09/23/2015
2015-01 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 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. 02/09/2015
2014-01 Dixon v. Commissioner, 141 T.C. No. 3 (2013) 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. 09/15/2014