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
1998-07 Clark D. & Janis L. Pulliam v. Comm., T.C. Memo. 1997-274. This Action on Decision reflects the Service's disagreement with the Tax Court's opinion, on the facts presented, that protecting against competition and retaining a key employee are valid corporate business purposes sufficiently compelling to overcome the evidence that a distribution of stock was used as a device for distributing earnings and profits. 03/03/2000
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
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
2000-01 McLeod v. United States, 276 F.Supp. 213 (S.D. Ala. 1967). Reflects the Service's acquiescence in the court's conclusion holding that the Department of Pensions and Security “constructively placed” the children in the taxpayer's home for adoption by presenting its favorable report to the court. Therefore, the requirements of section 152(b)(2) and Treas. Reg. § 1.152-(2)(c) were satisfied and taxpayer was entitled to the exemptions. In the Action on Decision in McLeod distributed on January 11, 1968, 1968 AOD LEXIS 75, the 03/03/2000
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
1998-01 Beatty v. Commissioner, 106 T.C. 268 (1996). Reflects the Service's agreement that a county sheriff was entitled to reduce his gross receipts by costs of goods sold in computing income from providing meals to prisoners. 03/03/2000

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