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 ?
United States as mentioned in the preceding article, and the IRS non-acquiescence in the case, Action on Decision 1994-007, 1994-2.
The Service has indicated its non-acquiescence to the result of this decision.
If the Administration does not approve of the court decision and does not want to appeal it, that decision will be followed only in the specific case of the individual before the court The Administration then issues a "Ruling of Non-Acquiescence" and refuses to follow the holding of the decision in all other similar cases.
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