Nonacquiescence


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Nonacquiescence

A statement of disagreement that the Commissioner of Internal Revenue makes after an unfavorable decision by the Tax Court. A statement of nonacquiescence essentially means the Internal Revenue Service will ignore the Tax Court. While this practice is controversial, there are no penalties associated with it.
References in periodicals archive ?
agency nonacquiescence since Brand X, and none offer a discussion based
This position is somewhat curious in light of government's long adherence to nonacquiescence principles at the intercircuit level.
The IRS issued a nonacquiescence in Estate of Smith, disagreeing with the court's reasoning in two ways.
Although the Flores majority relied in part on perceived gaps in the legislative record, the Court's holding rested primarily on its view that the RFRA represented an attempt to change the content of, rather than enforce, the Fourteenth Amendment--essentially an act of nonacquiescence in a Supreme Court decision.
Matthew Diller & Nancy Morawetz, Intracircuit Nonacquiescence and the Breakdown of the Rule of Law: A Response to Estreicher and Revesz, 99 YALE LJ.
58) A sizable body of nonacquiescence literature, for example, suggests that agencies actually are quite bold about explicitly rejecting judicial precedent, (59) even in intracircuit situations when court rules are otherwise controlling.
controversy about the appropriateness of agency nonacquiescence, at
In North Dakota State University (87 AFTR2d 2001-1036), nonacquiescence by the IRS, amounts paid to tenured faculty for early retirement were held not subject to FICA because they were received for a property right (tenure rights) and not as compensation.
Such strategies are aimed, not at transcending inequality, but at improving conditions preserving personal dignity, and achieving satisfaction in nonacquiescence.
Despite the IRS's nonacquiescence in the Plainfield-Union case, the Tax Court's decision has been commonly cited in determining when the value of property has increased.
Consider, for example, the practice of nonacquiescence by administrative agencies--the practice by which administrative agencies will refuse to acquiesce in, and thus change their practices on account of, federal appellate court decisions.