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
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
1999-04 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
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
1999-08 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
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
1997-08 May Department Stores Co. v. United States, 36 Fed. Cl. 680. May Department Stores Co. v. United States, 36 Fed. Cl. 680 (Ct. Fed. Cls. 1996). AOD reflects the Service's agreement that, if a taxpayer elects to have overpayments of tax reported on a timely filed income tax return credited to the next year's tax liability without specifying the estimated tax installment against which the overpayment is to be credited, the Service, in computing interest on any subsequently determined tax deficiencies for the tax year in which the overpayments were reported, will not treat the reported overpayments of tax as having been credited against installments of 03/03/2000
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
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
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
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
1999-12 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
1999-09 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
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
1997-03 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
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
1999-06 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
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
2000-02 Ahadpour v. Comm., T.C. Memo. 1999-9. This Action on Decision reflects the Service's acquiescence in the Court's conclusion, to the extent, that the Tax Court held that petitioners had only a conditional right to retain the escrow payments. In the court's view, the unconditional right to retain the escrow payments arose only after buyer paid the remainder of the purchase price and the deed was delivered. 03/03/2000
1999-16 Conway v. Commissioner, 111 T.C. 350 (1998) Reflects the Service's acquiescence in the Court's conclusion that held that the transaction was a nontaxable exchange pursuant to section 1035. Consequently, the 10-percent penalty under section 72(q), which generally applies to taxable distributions from an annuity, was not applicable to the transaction. Section 1035(a)(3) provides that no gain or loss shall be recognized on the exchange of an annuity contract for another annuity contract. See also Treas 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
1997-02 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
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

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