For Tax Professionals  

2000 IRS Actions on Decisions Library

All Actions on Decisions for 2000 are only available in Adobe Acrobat PDF format. You will need the appropriate PDF Reader to view, print, or download the PDF version. There are different Acrobat Readers for different platforms. If you do not have the appropriate Acrobat Reader plugged into your browser, click on the link at the bottom of the page to obtain a FREE copy from Adobe. See the bottom of the page for links to AODs issued in other years.

Weisbart v. United States Department of Treasury & IRS
Issue: Whether the "timely mailing/timely filing" rule of I.R.C. § 7502 applies to a claim for refund included on a tax return mailed after the due date of the return.
John D. Shea v. Commissioner
Issue: Whether the burden of proof should be placed on the Commissioner with respect to the application of section 66(b) because the notice of deficiency failed to specifically describe section 66(b) as a basis for the determined deficiency.
Kathy A. King v. Commissioner
Issue: Whether a nonpetitioning spouse (or former spouse) is entitled to notice and an opportunity to become a party within the meaning of I.R.C. § 6015(e)(4) in a deficiency case where the petitioning spouse (or former spouse) is claiming relief from joint and several liability under section 6015.
Diane Fernandez v. Commissioner
Issue: Whether the Tax Court has jurisdiction to review the Service's determination that a spouse is not entitled to relief under I.R.C. § 6015(f).
Estate of Smith v. Commissioner
Issue: Whether post-death events should be considered in determining the amount deductible under Internal Revenue Code § 2053(a)(3) for claims against the estate that are contingent or contested at the date of death.
Osteopathic Medical Oncology & Hematology, P.C. v. Commissioner
Issue: Whether the administration of chemotherapy drugs arising from the provision of medical services constitutes the sale of merchandise within the meaning of Treas. Reg. § 1.471-1. Further, whether Treas. Reg. § 1.446-1(c)(2)(i) requires the use of an accrual method of accounting with respect to the purchase and administration of such chemotherapy drugs.
Simpson v. United States
Issue: Whether a transfer of property to decedent's grandchildren, pursuant to decedent's exercise of a general testamentary power of appointment, was exempt from the generation-skipping transfer (GST) tax under the effective date provisions in the Tax Reform Act of 1986 (TRA 86).
Ahadpour v. Commissioner
Issue: Whether certain payments received by petitioners, pursuant to a salesagreement for real property, should be included in gross income in the year received.
McLeod v. United States
Issue: Whether minor children, listed as exemptions on taxpayer's income tax return for 1964, were taxpayer's dependents within the meaning of I.R.C. § 152.


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