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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Nimewo Desizyon Livrezon Dat Piblikasyon
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
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
2001-05 Mesa Oil, Inc. v. United States. Reflects the Service's nonacquiescence whether a verbatim recording of a collection due process (CDP) hearing is required under §§ 6320 and 6330 to create a judicially reviewable administrative record. The district court held the administrative record to be inadequate for judicial review under section 6330(d)(1)(B), because “no record of the hearing was made, and no analysis of the evidence or arguments was presented in the 08/23/2001
2001-04 Exxon v. Commissioner, 113 T. C. No. 338 (1999). Reflects the Service's acquiescence in result only in the court's conclusion, with respect to the net income issue, that the PRT allowances effectively compensated for the nondeductibility of interest expense and that the PRT, in its predominant character, constituted a tax in the nature of an income or excess profits tax in the U.S. sense. In reaching this holding, the Court relied on “representative industry data” presented at trial by Exxon. The Court 08/17/2001
2001-03 Farmland Industries, Inc. v. Comm., T.C. Memo. 1999-388 T.C. Reflects the Service's acquiescence in the Court's conclusion that held that each corporation was formed, operated, and sold to facilitate the petitioner's petroleum business. Because a sufficient nexus to the patronage business existed, the court found the stock not to be an investment and held its sale generated patronage income or loss. Likewise, the section 1231 assets were found to be used in the petitioner's 03/27/2001
2001-02 Arnold W. Vinick v. USA, 205 F.3d 1 (1st Cir. 2000). Reflects the Service's nonacquiescence in the First Circuit's reversal of the lower court's decision that Vinick was liable as a responsible person under section 6672 for the unpaid withholding taxes of Jefferson Bronze Company. The First Circuit held that the lower courts' findings of fact were 'based on a misunderstanding of the legal standard for what constitutes a responsible person.' The court further stated that [a]bsent a 02/27/2001
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
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
2000-08 John D. Shea v. Commissioner, 112 T.C. 183 (1999) The Tax Court held that the burden of proof should be placed on the Commissioner with respect to the section 66(b) issue. Rather than relying on established case law for its determination as to whether the section 66(b) issue was new matter, the court incorporated section 7522 into its analysis. Section 7522 requires the Commissioner to issue a notice of deficiency which contains a description of the basis for the Commissioner's tax 11/03/2000
2000-06 Diane Fernandez v. Commissioner, 114 T. C. No 21. Reflects the Service's acquiescence in the court's conclusion holding that when a taxpayer makes a requisite election under sections 6015(b) and/or (c) along with its request under section 6015(f), and files a timely petition with the Tax Court pursuant to section 6015(e), the Tax Court has jurisdiction to review the request for innocent spouse relief under all subsections of section 6015.The court reasoned that the statutory language gave 09/25/2000
2000-07 Kathy A. King v. Commissoner, 115 T.C. No. 8 (Aug 10, 2000). Reflects the Service's acquiescence in the Court's conclusion that held that the nonpetitionering spouse was entitled to notice and an opportunity to intervene. The Tax Court reasoned that the rationale for the notice and intervention rules of section 6015(e)(4), i.e., fairness to the nonelecting spouse to be heard in order to ensure that innocent spouse relief is granted on the merits after taking into account all relevant 09/25/2000
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
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
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
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
1997-01 Xerox Corporation v. United States, 41 F.3d 647 (Fed. Cir. 1994). Reflects the Service's disagreement that the U.S.-U.K. Income Tax Treaty allows a United States corporation to treat advance tax paid by a U.K. subsidiary as a creditable tax under I.R.C. § 902(a). 03/03/2000
1997-05 Hurt v. USA, 70 F.3d 1261 (4th Cir. 1995). Reflects the Service's disagreement with the Fourth Circuit's opinion that the Service was not entitled to collect statutory interest on the taxes assessed pursuant to a Tax Court decision based upon a settlement agreement. 03/03/2000
1999-01 Eisenberg v. Comm., 155 F. 3d 50 (2d Cir. 1998). This Action on Decision reflects the Service's acquiescence in the Court's conclusion, to the extent, that it held that there is no legal prohibition against the discount in the value of a gift of closely held stock by an amount attributed to the potential capital gains tax liability of the corporation upon liquidation, or upon the sale or distribution of its assets. The applicability of such a discount, as well as its amount, will hereafter be treated as factual matters to be determined by competent expert testimony. 03/03/2000
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
1999-08 Hospital Corp. of America and Subsidiaries v. Comm, 109 T.C. 21. Reflects the Service's acquiescence in the Court's conclusion, to the extent, that the Tax Court held that the term "tangible personal property," as defined under a pre-1981 ITC analysis, has continued viability under ACRS and MACRS. The issue as to whether the various disputed items are structural components or tangible personal property is a factual question. We do not agree with the court's determination with respect to the various disputed properties. We cannot 03/03/2000
1999-13 Dubin v. Commissioner, 99 T.C. 325 (1992) . Reflects the Service's acquiescence in the court's conclusion that held although section 6231(a)(12) expressly provides that a husband and wife who have a joint interest in a partnership shall be treated as one person, the regulations reverse that rule, stating that a husband and wife holding a joint interest should be treated as separate partners. Temp. Treas. Reg. § 301.6231(a)(12)-1T(a). The Court determined that the bankruptcy of the husband caused the partnership items on the 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
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
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

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