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 ?
That sort of activity is only done with the acquiescence and the support of the state," Chilcott said.
The concept of acquiescence has a long history of importance to researchers, in particular, personality theorists and measurement specialists who maintain that acquiescence is a style of responding that interjects biases in the response given by a respondent (Cronbach 1946, 1950; Winkler, Kanouse, and Ware 1982).
His uncomplaining acquiescence to the good friend he has up the M62 - especially with regard to the carefully projected "catastrophe" remark - may have done more damage than the failure to take any points from United.
Her silence endured, her pain existed, with an acquiescence, An acceptance, becoming peace; She watched the night fading, changing into day, A glow - the source out of sight, she felt pleasurable anticipation Feeling his invisible arms, his cheek, The last lingering kiss, Gone from sight, yet ever with her at the dawn of each new day.
What these enemies have failed to achieve in the past, the European Commission and the Court of Human Rights have succeeded in achieving with the acquiescence of weak and submissive governments whose sole preoccupation has been economic advantage.
The license application process was complete upon the commission's receipt of official notice that the ABA granted acquiescence to the school's relocation from Michigan to Florida.
So they discuss the suspicion, they discuss the man, they talk about five years of revolt and 30 years of acquiescence, they catch up on the past as best they can.
The councillors have given up attempting to influence the college, and the police adopt a policy of acquiescence to lines of roadside parking, both on and off the footpaths.
The latter's acquiescence to the deal is no longer assured.
In Action on Decision 2007-05, the IRS announced its acquiescence to the Tax Court's decision in Wallace.
Graduate programs seeking to enhance culturally responsive leadership development must permeate egalitarianism through the amalgamation of both acquiescence and expectation.
Countries such as Denmark, have quite evidently benefited from government support and acquiescence for the building and development of their farmer-owned co-ops such as Arla Foods.