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 ?
The price of this help is complete acquiescence to G8 demands.
I wrote on March 5, 2003, to the Basilian Superior General, Father Kenneth Decker, in an attempt to engage his acquiescence as to the meaning of the term, "sexual orientation.
What is surprising, and overlooked by Schweizer, is Reagan's acquiescence in the decline in U.
But beyond the repeated trashing of this venerable document in each of these wars, THE NEW AMERICAN has previously pointed to an absolutely pivotal assessment of what has occurred: One seeks authority from a superior, not from an inferior A succession of presidents -- with increasing congressional acquiescence -- has effectively acknowledged that the UN is our nation's superior.
During these visits to the church rectories, (the boy) would often stay overnight and with the knowledge and acquiescence of the monsignor, associate pastors and other senior church employees, would share a bed with (Wempe), where he would be sexually molested,'' the lawsuit said.
The one qualification by the Service in the acquiescence was that it disagreed with language in the opinion that suggested that gain on the sale of an asset was patronage-sourced solely because the proceeds of the sale were needed to preserve the cooperative's business.
Over the last decade, school boards - with the tacit acquiescence of faculties - have turned campus after campus into private, usually religious, schools.
The IRS signaled a new approach to this issue with the release of AOD 1996-010,(13) in which it underscored its original acquiescence in result only in Cristofani, but offered some new reasoning.
For such a state to exist, Rosenberg shows, there had to be mass acquiescence.
The common wisdom about the unremitting sexism of popular culture, and our lemming-like acquiescence to it, can't be quite right," she says, since girls who devoured the media's offerings soon became feminists.
Roll, its Chief Financial Officer, with the acquiescence of Allied's auditors Arthur Andersen, LLP.
Wednesday's meeting was not the result of the district's acquiescence to demands the coalition made when it first formed in July.