Which of the following statements about a nonacquiescence is correct?
A)A nonacquiescence is issued in the Federal Registrar.
B)Nonacquiescences are published only for certain regular decisions of the U.S.Tax Court.
C)A nonacquiescence in published in the Internal Revenue Bulletin.
D)The IRS does not issue nonacquiescences to adverse decisions that are not appealed.
E)All of these are correct.

Question

Quizplus · Accepted Answer

A nonacquiescence is published in the Internal Revenue Bulletin. The other statements are incorrect. Nonacquiescences can be published for any adverse decision of a court, and they do not need to be appealed for the IRS to issue a nonacquiescence. They are not published in the Federal Register or limited to certain regular decisions of the U.S. Tax Court.

Which of the Following Statements About a Nonacquiescence Is Correct