Actions on Decisions (AOD)
| Instructions: | More Information: |
|
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.
|
Number
|
Decision
|
Issue
|
Released
|
|---|---|---|---|
| 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 |
Get Adobe ® Reader