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
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Decision
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Issue
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Released
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| 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 | 10/18/2004 |
| 2004-05 | Diane Fernandez v. Comm., 114 T. C. 324 (2000) | Docket No. 16710-99. This Action of Decision reflects the Service's acquiescence in results only as to whether the Tax Court has jurisdiction, under I. R. C. Sec. 6015(e) in a case involving an under | 08/30/2004 |
| 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, s | 08/31/2004 |
| 2004-03 | U.S. v. Roland Harry Macher (In re Macher), 91 AFTR2d 2003-2654. | This Action of Decision reflects the Service’s nonacquiescence as to whether a bankruptcy court has the authority to order the United States to process and consider a debtor’s plan of reorganization i | 08/03/2004 |
| 2004-02 | Tax Analysts v. IRS, 215 F. Supp.2d 192, reversed, 350 F.3d 100. | This Action on Decision reflects the Service's acquiescence in result only as to whether letter rulings issued by the Service that deny or revoke an organization's tax exempt status are subject to pub | 07/02/2004 |
| 2004-01 | Sidney L. Olson and Miriam K. Olson v. Comm.48 T.C. 855.2. | This Action on Decision reflects the Service's withdrawal of its acquiescence as to whether the distribution of the stock of a controlled corporation by a distributing corporation to the shareholders | 01/22/2004 |
| 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 | 12/08/2003 |
| 2003-03 | Michael and Nancy B. McNamara v. Commissioner | The Action on Decision reflects the Service's nonacquiescence as to whether farm rental income is includible in self-employment income if the lessor materially participates in farm production, but the | 10/21/2003 |
| 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 in | 05/01/2003 |
| 2003-01 | Doyle, Dane, Bernbach, Inc. v. Comm., 79 T.C. 101 (1982). | This Action on Decision reflects the Service's acquiescence, and that the action on decision approved on June 27, 1988, is withdrawn, that a New York State corporate franchise tax refund attributable | 01/03/2003 |
| 2002-06 | Curell v. U.S., 2001-2 U.S.T.C. Para. 50,740 (S.D. Ohio 2001). | This Action on Decision reflects the Service's nonacquiescence as to whether an LL.M. in Taxation qualify as a “special factor” justifying an award of attorneys’ fees to plaintiff’s counsel in excess | 12/09/2002 |
| 2002-05 | Beck v. Comm., T.C. Memo 2001-198 (July 30, 2001). | This Action on Decision reflects the Service's acquiescence, and that the action on decision dated December 17, 2001, is withdrawn, in the court's conclusion that it had the authority to review respon | 12/09/2002 |
| 2002-04 | Paul Pekar v. Commissioner, 113 T.C. 158 (1999). | The Action on Decision reflects the Service''s acquiescence in result, as modified, only in the court''s conclusion the timely-mailing timely-filing provisions of section 7502 do not apply to for | 03/11/2002 |
| 2002-03 | Ridge and Marjory Harlan v. Comm., 116 T.C. 31 (2001) | Reflects the Service''s acquiescence in the Court''s conclusion that held that in determining the applicability of the 6-year period of limitations provided by section 6501(e)(1)(A), second-tier | 03/05/2002 |
| 2002-02 | Sutherland Lumber-Southwest, Inc. v. Comm. | The Action on Decision reflects the Service''s acquiescence in the Tax Court''s conclusion that the disallowance provisions of section 274(a) were inapplicable because "section 274(e) was intende | 02/08/2002 |
| 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 | 02/11/2002 |
| 2001-08 | N.Dakota State Univ v. USA, 84 F. Supp. 1043 (D.N.D. 1999), | The Eighth Circuit held that a payment made to a tenured faculty member under the taxpayer's early retirement program was made in exchange for the relinquishment of the tenured faculty member?s c | 01/01/2002 |
| 2001-07 | Robert L. Beck v. Comm, T.C. 2001-198( filed 07/30/01). | The Action on Decision reflects the Service's acquiescence in the court's conclusion that it had the authority to review respondent?s denial of equitable relief under section 66(c) in a deficienc | 01/01/2002 |
| 2001-06 | Therese Hahn v. Commissioner, 110 T. C. No. 140 (1998) | Reflects the Service's acquiescence in the court's conclusion that the 1981 amendment did not expressly repeal the effective date of section 2040(b)(1), since there is no language in the 1981 ame | 10/18/2001 |
| 2001-05 | Mesa Oil, Inc. v. United States. | Reflects the Service's nonacquiescence whether a verbatim recording of a collection due process (CDP) hearing is required under §§ 6320 and 6330 to create a judicially reviewable administrative r | 08/23/2001 |
| 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 inte | 08/17/2001 |
| 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 sufficie | 03/27/2001 |
| 2001-02 | Arnold W. Vinick v. USA, 205 F.3d 1 (1st Cir. 2000). | Reflects the Service's nonacquiescence in the First Circuit's reversal of the lower court's decision that Vinick was liable as a responsible person under section 6672 for the unpaid withholding t | 02/27/2001 |
| 2001-01 | Security State Bank v. Comm., 214 F.3d 1254 (10 th Cir. 2000). | This Action on decisions reflects the Service's acquiescence in the Court's conclusion that neither section 1281(a)(1) nor section 1281(a)(2) were applicable to short-term loans made in the ordinar | 01/29/2001 |
| 2000-09 | Weisbart v. United States Dept of Treas. & IRS. | Reflects the Service's acquiescence with the United States Court of Appeals for the Second Circuit's decision that section 7502 treats the claim as filed on the date of mailing (August 17, 1995) | 11/17/2000 |
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