A nonacquiescence indicates that the IRS disagrees with the adverse decision in the case and will follow the decision only for the specific taxpayer whose case resulted in the adverse ruling.

Question

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Nonacquiescence by the IRS means it will not apply the adverse decision as a precedent in other cases, but only to the specific taxpayer involved in the case.

A Nonacquiescence Indicates That the IRS Disagrees with the Adverse