The IRS will not acquiesce to the following tax decisions:

Question

Quizplus · Accepted Answer

The IRS may decide not to acquiesce to decisions made by the U.S. District Court, the U.S. Court of Federal Claims, and the Small Case Division of the U.S. Tax Court. However, the IRS is required to acquiesce to decisions made by the U.S. Tax Court, so option B is incorrect. Therefore, the best choice is D, as the Small Case Division of the U.S. Tax Court is the only court listed that the IRS may choose not to acquiesce to.

The IRS Will Not Acquiesce to the Following Tax Decisions