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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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 accounting based on its determination that the furnishing of chemotherapy drugs was not a sale of merchandise within the meaning of Treas. Reg. § 1.471-1. Osteopathic Medical Oncology and Hematology, P.C. v. Commissioner, 113 T.C. No. 26 (No. 11551-98 Nov. 22, 1999). 04/29/2000
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
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
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
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 foreign postmarks, and that "foreign postmarks do not effectively cause the filing date of a document to be the postmark date." Id., at 168. In order for a return timely mailed to be timely filed under section 7502, the postmark date appearing on the envelope containing the return must not only fall within the prescribed period for filing the return, but the envelope must be deposited in the mail of the United States. I.R.C. § 7502(a)(2)(A) and (B). Section 7502 does not apply to any document that is 03/11/2002
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
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
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 partnership information returns are taken into account in computing the amount of gross income stated in the return. In determining the amount of gross income stated in the taxpayer''s return, the Service considered that taxpayer''s returns and the first-tier partnerships'' information returns. The taxpayers argued that the Service should have also considered the second-tier partnership information returns. The Tax Co 03/05/2002
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
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
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 respondent’s denial of equitable relief under section 66(c) in a deficiency proceeding. The Tax Court construed the taxpayer's contention as a prayer for relief under section 66(c), which may provide relief from income tax liability with respect to unreported community income. The Service argued that the taxpayer failed to meet the 01/01/2002
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
2011-06 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
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
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
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
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
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
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 ordinary course of business. 01/29/2001
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
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 eligible for treatment as a set-aside under the statute. RELEASE DATE: September 12, 2005. 09/12/2005
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
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 of the distributing corporation to prevent the potential union of the distributing corporation from claiming that the distributing and controlled corporations constitute a single employer for labor law purposes qualifies as a valid corporate business purpose under § 1.355-2(b) of the Income Tax Regulations. This Revised Action on Decision does not affect the Service’s acquiescence regarding issue (2) of the original Action on Decision. 01/22/2004
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 were irrevocable on September 25, 1985, because Congress intended to protect trust creators who relied on the law as it existed at the time the trust became irrevocable. The district court in Simpson v. United States, 17 03/04/2000
2000-04 Smith v. Comm, 198 F.3d 515 (5th Cir. 1999), rev'g, 108 T.C. 412. The Tax Court upheld the Commissioner’s 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, contingent, or uncertain as of the date of the decedent's death, the estate is not entitled to a deduction until the claim is resolved and it is determined what amount, if any, will be paid. It is this latter amount that is allowed as a deduction.' 108 T.C. at 419. 05/09/2000

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