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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2021-01 Schieber v. Commissioner, T.C. Memo. 2017-32, T.C. Docket No. 21690-14 Whether an interest in a defined benefit pension plan is an asset for purposes of applying the insolvency exclusion in I.R.C. § 108. 04/12/2021
2020-03 Rothkamm v. United States, 802 F.3d 699 (5th Cir. 2015), rev’g 2014 WL 4986884 (M.D. La. Sept. 15, 2014) Whether section 7811(d) of the Code suspends the running of the limitations periods for filing a wrongful levy claim and a wrongful levy suit. 04/20/2020
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
2020-01 Paychex Business Solutions, LLC, et al., v. United States of America, 2017 WL 2692843 (M.D. Fla. 2017) Whether control over the bank account from which wage payments are made is sufficient for an entity to be a section 3401(d)(1)1 statutory employer. 03/16/2020
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
2019-02 Union Pacific Railroad Company v. United States, 865 F.3d 1045 (8th Cir. 2017), rev’g No. 8:14CV237 (D. Neb. July 1, 2016) Whether lump-sum payments made to unionized employees upon ratification of collective bargaining agreements are taxable compensation under the Railroad Retirement Tax Act ("RRTA"). 10/09/2019
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 perso 02/21/2019
2017-07 Carol A. and Roy E. Stanley v. United States W.D. Ark. No:5:14-cv-5236 (2015) Nonacquiescence to holdings that mere possession of stock certificate constitutes ownership, and work performed in a rental real estate activity may constitute work in other activities under § 469. 10/31/2017
2017-06 Estate of George H. Bartell, Jr. v. Commissioner, 147 T.C 140 (2016) Nonacquiescence to the holding that a like-kind exchange qualifies under § 1031 even though the taxpayer acquired the benefits and burdens of ownership of the replacement property before the exchange.
2017-05 Yosef A. Tsehay v. Commissioner, T.C. Memo. 2016-200 Nonacquiescence to the holding that a taxpayer whose filing status is married filing separately is entitled to an earned income tax credit.
2017-04 Scott Singer Installations, Inc. v. Commissioner, T.C. Memo. 2016-161 Acquiescence in result only as to whether Taxpayer’s payment of personal expenses on behalf of its sole shareholder-corporate officer constitutes wages subject to Federal employment taxes. 04/12/2017
2017-03 Shea Homes, Inc. and Subs. v. Commissioner, 834 F.3d 1061 (9th Cir. 2016), aff’g 142 T.C. 60 (2014) Nonacquiescence to the holding that, under the completed contract method of accounting, taxpayer completed a home construction contract when it incurred 95 percent of the estimated cost of constructin 04/12/2017
2017-02 Stine, LLC v. United States, No. 13-03224, 2015 WL 403146 (W.D. La. Jan. 27, 2015) Nonacquiescence to the holding that buildings built to operate as retail stores are placed in service for depreciation purposes when substantially completed to house and secure racks, shelving and mer 04/12/2017
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 t 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. 01/01/1900
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. 01/01/1900
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 01/01/1900
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. 01/01/1900
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). 01/01/1900
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 01/01/1900
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
2010-01 Tidewater Inc. v. U.S., 565 F.3d 299 (5th Cir. 2009) Whether certain time charters entered into between members of Taxpayer’s controlled group and unrelated customers are leases under I.R.C. Section 7701(e). 05/14/2010
2009-01 Cox v. Comm., 514 F.3d 1119 (10th Cir. 2008), rev'g 126 T.C. 367 Whether indirect consideration of a tax liability in conjunction with evaluating collection alternatives disqualifies an appeals officer from conducting a subsequent CDP hearing focusing on that liabi 05/07/2009
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 determin 03/03/2008
2007-05 Roosevelt Wallace v. Comm., 128 T.C. No. 11 (April 16, 2007). The Service will no longer litigate whether payments made by the Department of Veterans Affairs under the compensated work therapy program described in 38 U.S.C. section 1718 are tax exempt. RELEASE 10/18/2007
2007-04 U.S. v. Roxworthy, 457 F.3d 590 (6th Cir. 2006). Whether a company should have been required to produce an accounting firm's opinion letters in response to an IRS summons. RELEASE DATE: Septemember 25, 2007 09/25/2007
2007-03 Snider v. U.S.; Turley v. U.S., 468 F.3d 500 (8th Cir. 2006). Issues relating to a special agent's disclosure of the identity of a taxpayer under investigation to a third-party witness. RELEASE DATE: July 25, 2007 07/23/2007
2007-02 Moore v. Comm., T.C. Memo. 2006-171, T.C. Dock. #11634-05L. Whether prohibited ex parte communications during a collection due process hearing before the Office of Appeals may be remedied by sharing the content of the communications with the taxpayer and allow 02/27/2007
2007-01 North Dakota State Univ. v. U.S., 255 F.3d 599 (8th Cir. 2001). This AOD addresses whether early retirement payments that the taxpayer made to tenured faculty members are wages subject to Federal Insurance Contributions Act ("FICA") taxes. RELEASE DATE: January 01/18/2007
2006-02 Pacific Gas and Electric Company v. U.S., 417 F.3d 1375. Whether the statute of limitations barred the Service from recovering erroneously paid overpayment interest by offsetting against a subsequent refund of tax and interest determined to be due to the ta 10/26/2006
2006-01 Erickson Post Acquisition, Inc. v. Comm., T.C. Memo. 2003-218. Whether the cash payment from the wholesaler to the retailer was a taxable advance payment or a nontaxable loan. RELEASE DATE: June 12, 2006 06/12/2006
2005-03 Montgomery v. Comm., 122 T.C. 1 (2004). This Action on Decision reflects the Service's acquiescence as to the Tax Court's rejection of the Service's interpretation of "underlying tax liability" and concluding that the term "underlying tax l 12/15/2006
2005-02 Sherwin-Williams v. Comm., 330 F.3rd 449 (6th Cir. 2003). This Action on Decision reflects the Service’s nonacquiescence as to whether the Court of Appeals erred in ruling that income, including investment income, used to pay the costs of administration is e 09/12/2005

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