"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." ( IRS Web site )
AODs indicate whether the IRS will follow a significant adverse opinion of the Tax Court, a district court, Court of Federal Claims, a bankruptcy court or an appellate court. The recommendation, published in the Internal Revenue Bulletin, is characterized as an acquiescence, a nonacquiescence or an acquiescence in result only. AODs are not intended to serve as public guidance and are not to be cited as precedent. ( IRS Guidance 1980-2003, Tax Notes, Nov. 15, 2004).
Actions on Decisions abbreviations - AOD, action on dec.
Notices of Acquiescence abbreviations - acq or nonacq.