Actions on Decisions (AOD)
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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 presents these documents in reverse chronological order, starting in the calendar year 1997.

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Number Sorted Descending Help on Number Decision Not sorted Help on Decision Issue Not sorted Help on Issue Released Not sorted Help on Released
2017-01 Burnett Ranches, Ltd v. United States, 753 F.3d 143 (5th Cir. 2014), aff’g 113 A.F.T.R.2d (RIA) 2014-2178 (N.D. Tex. 2012) Nonacquiescence to the holding that a limited partnership was not a farming syndicate because the sole shareholder of a limited partner S Corporation actively participated in the farming business. 02/13/2017
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
2016-02 Voss v. Commissioner, 796 F.3d 1051 (9th Cir. 2015), rev’g Sophy v. Commissioner, 138 T.C. 204 (2012) Acquiescence relating to the holding that the section 163(h)(3) limitations apply on a per taxpayer basis, allowing each taxpayer to deduct interest on mortgage indebtedness of up to $1.1 million. 08/01/2016
2016-01 Cosentino v. Commissioner, T.C. Memo. 2014-186 Nonacquiescence relating to the holding that an amount the taxpayers received, to settle a claim that they incurred additional income tax liability because of the tax professional's advice that they e 04/01/2016
2015-02 Morehouse v. Commissioner, 769 F.3d 616 (8th Cir. 2014) rev'g 140 T.C. 350 (2013) Nonacquiescence relating to the court’s holding that conservation reserve program payments constituted rentals from real estate for purposes of section 1402(a)(1) and are't subject to selfemployment 09/23/2015
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. 02/04/2015
2014-01 Dixon v. Commissioner, 141 T.C. No. 3 (2013) Nonacquiescence relating to whether the Service is obligated to honor an employer’s designation of delinquent employment tax payments toward a specific employee’s income tax liability. 08/29/2014
2012-08 Media Space, Inc. v. Commissioner, 135 T. C. 424 (2010), vacated, 477 Fed. Appx. 857 (2nd Cir. 2012) Whether the taxpayer’s forbearance payments to its preferred shareholders were (1) ordinary and necessary business expenses that were not required to be capitalized under section 263(a), (2) not nonde 08/05/2013
2012-07 Wilson v. Commissioner, 705 F.3d 980 (9th Cir. 2013), aff’g T.C. Memo. 2010-134 Whether I.R.C. § 6015(e)(1) provides both a de novo standard and a de novo scope of review in section 6015(f) cases petitioned to the Tax Court. 06/17/2013
2012-06 Zapara v. Commissioner, 652 F.3d 1042 (9th Cir. 2011) Whether in a post-jeopardy levy Collection Due Process hearing, the Tax Court has the authority to order a credit to the taxpayer for the Service’s failure to comply with I.R.C. § 6335(f). 03/18/2013
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 06/17/2013
2012-03 Decision: L & S Industrial & Marine, Inc. v. United States, 633 F.Supp.2d 727 (D. Minn. 2009) Whether L & S Industrial & Marine, Inc.’s (Taxpayer) vessels engaged in “commercial waterway transportation” as defined in § 4042(d)(1) of the Internal Revenue Code (Code). 09/12/2012
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 w 09/12/2012
2012-01 Baer Revoc.Trust v. U.S.,105 AFTR 2d 1544, 2 (D. Neb. 2010) Whether the stock includible in Decedent’s gross estate qualifies for the marital deduction under Sec. 2056(b)(7) when the stock is subject to contingent bequests. 04/09/2012
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
2011-05 William & Sharon Norris v. Comm., T.C. Memo. 2011-161 Whether the Tax Court erred when, in evaluating evidence of fraud, it weighed each of eleven badges of fraud equally, tallied the number “for,” “against” or “neutral,” and concluded that the Service d 12/09/2011
2011-04 Appleton v. Comm., No. 10-4522 (3d Cir. June 10, 2011) Whether the 3rd Circuit erred in holding that the government of the U.S. Virgin Islands should be permitted to intervene in the Tax Court deficiency proceeding pursuant to Fed. R. Civ. P. 24(b)(2). 11/08/2011
2011-03 O’Donnabhain v. Commissioner, 134 T.C. 34 (2010) Whether hormone therapy and sex reassignment surgery constitute medical care within the meaning of sections 213(d)(1)(A) and (9)(B). 11/02/2011
2011-02 Keller v. Comm., 556 F.3d 1056 (9th Cir. 2009), rev'g TCM 2006-131 Whether the gross valuation misstatement penalty under I.R.C. Sec. 6662(h) applies when a deduction or credit is disallowed in full, regardless of the reason for the disallowance. 10/11/2011
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) w 02/08/2011
2010-06 Vainisi v. Comm., 599 F.3d 567 (7th Cir. 2010) Whether in 2003 and 2004, I.R.C. Sec. 291 applies to a bank that converted in 1997 from a C corporation to a qualified subchapter S subsidiary as defined in Sec.1361(b)(3)(B). 12/13/2010
2010-05 VERITAS Software Corp. v. Commissioner, 133 T.C. No. 14 Whether the U.S. Tax Court erred in concluding that the comparable uncontrolled transaction (CUT) method, with adjustments, was the best method to determine an arm’s length result. 11/10/2010
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
2010-03 Xilinx, Inc. v. Commissioner, 598 F.3d 1191 (9th Cir. 2010) Whether the Ninth Circuit Court of Appeals erred in concluding that under regulations promulgated under section 482 effective for taxable years 1997-1999, employee stockoption (ESO) compensation shoul 07/16/2010
2010-02 Thompson v. U.S., 87 Fed. Cl. 728 (Fed. Cl. 2009) Whether an interest in a limited liability company (LLC) is a limited partnership interest as defined under Sec. 1.469-5T(e)(3). 05/19/2010

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