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
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
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 taxpayer for the same taxable year. RELEASE DATE: June 26, 2006 10/26/2006
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 18, 2006 01/18/2007
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 allowing the taxpayer an opportunity to respond. RELEASE DATE: February 27, 2007 02/27/2007
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
2007-04 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
2007-05 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 DATE: October 18, 2007 10/18/2007
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 determining the fair market value of the decedent’s stock on the alternate valuation date. 03/03/2008
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 disqualifies an appeals officer from conducting a subsequent CDP hearing focusing on that liability. 05/07/2009
2010-01 Tidewater Inc. v. U.S., 565 F.3d 299 (5th Cir. 2009) 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). 05/14/2010
2010-02 Thompson v. U.S., 87 Fed. Cl. 728 (Fed. Cl. 2009) Whether an interest in a limited liability company (LLC) is a limited partnership interest as defined under Sec. 1.469-5T(e)(3). 05/19/2010
2010-03 Xilinx, Inc. v. Commissioner, 598 F.3d 1191 (9th Cir. 2010) 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). 07/16/2010
2010-04 Shoukri Osman Saleh Abdel-Fattah v. Comm., 134 T.C. No. 10 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). 10/13/2010
2010-05 VERITAS Software Corp. v. Commissioner, 133 T.C. No. 14 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. 11/10/2010
2010-06 Vainisi v. Comm., 599 F.3d 567 (7th Cir. 2010) 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). 12/13/2010
2011-01 Robinson Knife Manuf. v. Comm., 600 F.3d 121 (2d Cir. 2010) 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). 02/08/2011
2011-02 Keller v. Comm., 556 F.3d 1056 (9th Cir. 2009), rev'g TCM 2006-131 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. 10/11/2011
2011-03 O’Donnabhain v. Commissioner, 134 T.C. 34 (2010) Whether hormone therapy and sex reassignment surgery constitute medical care within the meaning of sections 213(d)(1)(A) and (9)(B). 11/02/2011
2011-04 Appleton v. Comm., No. 10-4522 (3d Cir. June 10, 2011) 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). 11/08/2011
2011-05 William & Sharon Norris v. Comm., T.C. Memo. 2011-161 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. 12/09/2011
2011-06 Ronald A. Mayo and Leslie A. Mayo v. Comm., 136 T.C. 81 (2011) 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? 12/20/2011
2012-01 Baer Revoc.Trust v. U.S.,105 AFTR 2d 1544, 2 (D. Neb. 2010) 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. 04/09/2012
2012-02 International Business Machines Corp. v. United States, 343 F.2d 914 (Ct. Cl. 1965), cert. denied, 382 U.S. 1028 (1966) 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. 09/12/2012
2012-03 Decision: L & S Industrial & Marine, Inc. v. United States, 633 F.Supp.2d 727 (D. Minn. 2009) 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). 09/12/2012
2012-05 Patel v. Commissioner, 138 T.C. No. 23 (June 27, 2012) 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. 06/27/2012
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