The following are instructions for each of the numbered components of an action on decision. When the AOD concerns a refund case, the symbols should be modified to reflect the refund number. The date and CC number will be added by the Technical Services Section once the AOD is approved for distribution. Underline the case name. For this purpose, include the first and last names of the lead petitioner in the case name.
Unofficial citations are to be avoided where possible.
For Tax Court cases, or cases originating in the Tax Court, put the Tax Court docket number under the citation. Each heading should begin with a capital letter, but otherwise should be in lower case letters. The headings should be underlined and followed by a colon. Start the statement of the issue or issues indented below the heading. End the statement or statements with a period.