In a non-acquiescence, the Internal Revenue Service (IRS) will…
A. …follow a court’s decision in other cases.
B. …not follow a court’s decision in federal court but will follow decision in state-level court.
C. …follow a court’s decision only if the decision occurred in a local jurisdiction.
D. …not follow a court’s decision in other cases.
D) Not follow a court's decision in other cases.
Explanation: Internal Revenue Service (IRS) uses the term nonacquiescence in its actions on decision to indicate that the IRS disagrees with a court ruling and will not follow its precedent nationwide.This does not necessarily mean that the IRS will refuse to follow the ruling of the court on that particular case; rather it means that the IRS will not apply the ruling to othercases. In some cases of nonacquiesence, the IRS may follow the decision's precedent within the jurisdiction of the case in question, but not apply it in other jurisdictions.
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