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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Showing 101 - 125 of 131
Find Help| Number | Decision | Issue | Release Date |
|---|---|---|---|
| 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 limitations for filing a claim for refund. The court relied on Bemis Brothers Bag Co. v. United States, 289 U.S. 28 (1933) which dealt with whether the original claim and the amended claim perfected after the limitations period had sufficient similarity for the amendment to | 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 treated as a capital asset rather than included in the taxpayer's inventory of gas available for sale. | 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 unidentified domestic and foreign banks. | 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 pipelines, respectively, are appropriately treated as nondepreciable capital assets. | 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 when there are no retail sales outlets for such automotive articles. | 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 collection actions to collect that liability even if the Service had erroneously refunded all or part of the liability after its payment. | 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 does not cast doubt on the validity of the jurat and, accordingly, does not invalidate the document as a return. | 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 received from an insurance company upon the termination of his contract with the insurance company. | 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 I.R.C. §162. The Tax Court characterized the graphic design and advertising campaign costs as advertising costs and held the costs were deductible on the ground that the Service had conceded the deductibility of advertising costs in Rev. Rul. 92-80, | 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 Keogh account in Larotonda v. Commissioner, 89 T.C. 287 (1987) (involving the predecessor to section 72(t)), and was outside the class of early distributions that Congress intended to discourage in enacting section 72(t). | 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 |
| 1999-10 | 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 policy of requiring employees to stay on the employer's business premise to satisfy "the convenience of the employer" test of section 119. In applying section 119 and Treas. Reg. § 1.119-1, the Service | 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 effectively at issue in Larotonda was modified by the Restructuring and Reform Act of 1998, Pub. L. No. 105-206, 112 Stat. 685 (1998), enacted on July 22, 1998. Section 3436 of the Act amends section 72(t) to provided that the early distribution tax shall not apply to a distribution made on account of a levy | 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 demanded of taxpayer and that he personally repaid some of the advance commissions. The court relied upon Dennis v. Commissioner, T.C. Memo. 1997-275, where advance commissions were found to be loans because the taxpayer was personally liable for repayment at the time | 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 services are excluded in determining the percentage of payments received by the cooperative for communication services provided to its members. | 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 embark or disembark at intermediate stops within the United States if the voyage both begins and ends outside the United States. | 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 members to earlier tax years under I.R.C. § 172. | 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 paid under a statute in the nature of a workmen's compensation act. | 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 for filing a return. | 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 for property used for farming purposes may also take into account a minority interest discount in valuing the property. | 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 jurisdiction to review the Service's failure to abate interest under Section 6404, not just subsection 6404(e). The Court then concluded that the evidence failed to establish that the interest on the employment taxes was excessive in | 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 corporate business purposes sufficiently compelling to overcome the evidence that a distribution of stock was used as a device for distributing earnings and profits. | 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 |
| 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 presenting its favorable report to the court. Therefore, the requirements of section 152(b)(2) and Treas. Reg. § 1.152-(2)(c) were satisfied and taxpayer was entitled to the exemptions. In the Action on Decision in McLeod distributed on January 11, 1968, 1968 AOD LEXIS 75, the | 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" necessarily meant all of the foreign corporation's accumulated profits for the year. The Court interpreted the language "on or with respect to the accumulated profits of such | 03/03/2000 |
