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
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
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 in enacting the DISC statute to allow costs to be allocated on a product-by-product basis or on the basis of product lines. The Court also stated that the mandated use of Section 1.861-8 by 03/03/2000
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
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 "wages" incurred as a research expense in calculating the taxpayer's credit for increasing research expenses under I.R.C. § 41. 03/03/2000
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 intended to except certain categories of deduction from the effect of section 274." 114 T.C. 197, 203 (2000) [emphasis added]. Thus, the court concluded that "section 274(e)(2) acts to except the deductions in controversy from the effect of section 274, and, accordingly, [Sutherland''s] deduction [was] not limited to the value reportable by its employees." 114 T.C. at 206. On appeal, the United States Court of Appeals for the Eighth Circuit affirmed. The Service will no long 02/08/2002
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 public inspection under I.R.C. Sec. 6110. 07/02/2004
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
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 amendment that specifically repeals the effective date of subsection (b)(1). The Court also held that the 1981 amendment did not impliedly repeal the effective date of section 2040(b)(1), because section 2040(b)(1) enacted in 1976 and the 1981 amendment to 10/18/2001
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
2010-01 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
2023-01 Trafigura Trading LLC v. United States, 29 F.4th 286 (5th Cir. 2022). Whether a taxpayer is entitled to a tax refund under I.R.C. § 4611(b) on crude oil exports because the tax violates the Export Clause of the United States Constitution, U.S. Const. art. I, § 9, cl. 5. 03/06/2023
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 unrelated insurer had a significant tax avoidance effect. 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
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
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 in accordance with procedures applicable to offers in compromise submitted by taxpayers who are not currently in bankruptcy. 08/03/2004
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
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
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
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
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
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
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
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) because the taxpayer mailed the claim on the last day of the period prescribed for filing the claim with respect to the withheld taxes. Pointing to Treas. Reg. §§ 301.6402-3(a)(5) and 301.7502-1, the Second 11/17/2000
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
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
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