since Brand X, and none offer a discussion based
is the refusal of agencies to follow federal court
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
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.