effects on taxpayers resulting from intercircuit nonacquiescence
Gordon Dobie, Nonacquiescence
: Health and Human Services' Refusal to follow federal Court Precedent, 63 WASH.
. (151) One notable example of this practice is the
, which is the term used to describe an agency's
The IRS may announce its "acq." (acquiescence) or "nonacq." (nonacquiescence
) to decisions of the courts of appeals.
(81.) The FBN's disregard for Linder went well beyond typical "agency nonacquiescence
." Usually, this is a formally declared or informal practice whereby a federal agency chooses not to change its regulations on the basis of an adverse circuit court decision.
In the same Wall Street Journal article that helped to expose Cantu, Terrance Pell of the Center for Individual Rights wrote of another case in Texas that indicates the Clinton administration is still following its policy of nonacquiescence
and the Breakdown of the Rule of Law: A
(260) Professor Fan contrasts the marijuana example with federal officials' express nonacquiescence
in state laws purporting to nullify federal firearms restrictions.
(254.) The rule drafters were also asked about whether they were familiar by name with Brand A, the ordinary remand rule, and a third government litigation concept (governmental intercircuit nonacquiescence
) and whether those principles played a role in their rule drafting.
Felix Frankfurter & Nathan Greene, The Labor Injunction 134-98 (1930); Rebecca Hanner White, Time for a New Approach: Why the Judiciary Should Disregard the "Law of the Circuit" When Confronting Nonacquiescence
by the National Labor Relations Board, 69 N.C.
(2p) But the IRS, issuing a very limited partial acquiescence to the Laureys decision, noted its nonacquiescence
as to whether offsetting positions in stock options are subject to the limitations of IRC Section 465(b)(4).