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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2004-04 Kaffenberger v. U.S., 314 F.3d 944 (8th Cir. 2003. Whether the Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, constitutes an informal claim for refund, and whether the 2-year period of limitations, set forth in I.R.C. Sec. 6532(a)(1), for bringing a refund suit can be extended once the 2-year period has expired. RELEASE DATE: 08/30/2004. 08/31/2004
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
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
2019-01 Jacobs v. Commissioner, 148 T.C. No. 24 (2017) Whether the IRS will follow the Tax Court’s decision in Jacobs v. Commissioner that Taxpayer’s expenses for provision of pregame meals at away city hotels to professional hockey players and team personnel were de minimis fringe benefits under § 132(e)(2) and were therefore exempt from the 50% deduction limit for meal and entertainment expenses under § 274(n)(1) . 02/21/2019
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
1999-09 IRS v. Waldschmidt (In re Bradley), (M.D. Tenn. 1999). This Action on Decision reflects the Service's acquiescence in the Court's interpretation of amended setion 121 in light of section 1398 and declining to follow Mehr and Barden, held that a bankruptcy estate steps into the debtor's shoes for purposes of section 121. 03/03/2000
2004-06 IRS v. Donald Snyder, 343 F.3d 1171 (9th Cir. 2003). Whether the value of a debtor's interest in a pension plan that is excluded from the bankruptcy estate under Bankruptcy Code Section 541(c)(2) should be included in the value of the Service's secured claim under Bankruptcy Code Section 506(a). RELEASE DATE: 10/18/2004. 10/18/2004
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
2003-02 Intermet Corp. & Subs. v. Comm., 117 T.C. 133 (February 4, 2002). This Action on Decision reflects the Service's nonacquiescence in part (prior acquiescence in result, hereby revoked) to the Court's conclusion that deductions for state income tax deficiencies and interest thereon as well as interest on federal income tax deficiencies, all attributable to tax liabilities arising at least three years before the beginning of the taxable year, and taken into account in computing a net operating loss, qualify for a ten-year carryback as specified liability losses under former I.R.C. § 172(f)(1)(B). 05/01/2003
2002-01 Intermet Corporation & Subs. v. Comm., 117 T.C. No. 13. The Action on Decision reflects the Service''s acquiescence in result only to the Court''s conclusion that deductions for state income tax deficiencies and interest thereon as well as interest on federal income tax deficiencies, all attributable to tax liabilities arising at least three years before the beginning of the taxable year, and taken into account in computing a net operating loss, qualify for a ten-year carryback as specified liability losses under former I.R.C. § 172(f)(1)(B). In addition, the Service recently lost Host Marriott Corp. v. United States, 113 F.Supp. 2d 790 (D. Md. 2000), aff''d in unpublished opinion, 02/11/2002
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
1999-08 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
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
2019-03 GreenTeam Materials Recovery Facility PN, GreenWaste Recovery, Inc., Tax Matters Partner, et al. v. Commissioner Whether the transfer of a non-capital asset is treated under § 1253 as the sale or exchange of a capital asset if the transferor does not retain any significant power, right, or continuing interest. 10/15/2019
2015-01 Gracia v. Commissioner, T.C. Memo 2004-147, Estate of Martinez v. Commissioner, T.C. Memo 2004-150, Mirarchi v. Commissioner, T.C. Memo 2004-148, Price v. Commissioner, T.C. Memo 2004-149 Nonacquiescence regarding the holding that a general partner who was not in bankruptcy individually may exclude under section 108(a) partnership debt cancelled in a title 11 case of the partnership. 02/09/2015
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
2016-03 Giant Eagle, Inc. v. Commissioner, 822 F.3d 666 (3rd Cir. 2016), rev’g T.C. Memo 2014-146 Nonacquiescence to the holding that all events fixing a liability for federal income tax purposes occur when discount fuel purchase coupons are issued to a customer for retail grocery purchases. 10/05/2016
2003-04 General Electric Co. & Subs. v. Commissioner, T.C. Memo. 1995-306. The Action on Decision reflects the Service's acquiescence in result only as to whether aircraft engines and thrust reversers sold by the taxpayer through its wholly-owned domestic international sales corporation ("DISC") to airframe manufacturers for incorporation in the United States into aircraft that are delivered for use outside the United States constitute "export property" within the meaning of section 993(c)(1)(B) of the Internal Revenue Code and Treas. Reg. Section 1.993-3(d)(2)(iii). 12/08/2003
1998-04 Fredericks v. Commissioner, No. 96-7748. Reflects the Service's agreement with the circuit court's ruling that, based upon the particular facts of this case, the Service was equitably estopped from relying upon a Form 872-A to indefinitely extend the period of imitations for making an assessment when the Service's actions misled the taxpayer into believing that the form was not in effect. 03/03/2000
1998-08 Fluor v. U.S., 126 F.3d 1397 (Fed. Cir. 1997). Although the Service agrees with the Federal Circuit's holding that an underpayment of tax that is eliminated by the carryback of excess foreign tax credits from a later year remains due and unpaid for purposes of computing interest until the year in which the credit arises, the Service does not agree with the court's determination that interest on the underpayment stops running on the last day of that tax year. 03/03/2000
2020-02 Feigh v. Commissioner, 152 T.C. No. 15 (2019) T.C. Docket No. 20163-17 Whether certain Medicaid waiver payments that are treated as excludable from gross income under § 131 pursuant to Notice 2014-7 may be earned income for purposes of the credits under § 32 and § 24. 03/30/2020
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
2001-04 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
2005-01 Estate of Mitchell v. Comm., 250 F.3d 696 (9th Cir. 2001). This Action on Decision reflects the Service's nonacquiescence as to whether the Court of Appeals erred in shifting the burden of proving the valuation of stock to the Commissioner on the basis that the Commissioner’s determination of the value of the stock was arbitrary and excessive. RELEASE DATE: 06/03/2005 06/03/2005
1999-06 Estate of Mellinger v. Commissioner, 112 T.C. 4 (1999). Reflects the Service's acquiescence in the Court's conclusion that closely-held stock held in a QTIP trust should not be aggregated, for valuation pusposes, with stock in the same corporation held in a revocable trust and includible in the decedent's gross estate. The Tax Court's decision in this case is consistent with the Service’s position regarding the valuation of minority interests passing to QTIP trusts. The proper funding of the 03/03/2000

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