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.
The Statement "urges" that the Administration only follow the non-acquiescence policy in situations where an appeal, or the reasonable expectation of an appeal, to the Supreme Court is initiated or expected.
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