The acquiescence policy of the IRS extends to the
A)U)S. Supreme Court decisions.
B)U)S. Tax Court regular decisions.
C)U)S. District Court decisions.
D)both B and C

Question

Quizplus · Accepted Answer

The IRS's acquiescence policy extends to both regular decisions by the U.S. Tax Court and decisions by U.S. district courts. While the IRS is not required to follow the rulings of either of these courts, if they choose to acquiesce to a decision, it means they will not challenge that particular issue in future cases. The IRS does not extend acquiescence to U.S. Supreme Court decisions, as they are binding on all lower courts and the IRS itself.

The Acquiescence Policy of the IRS Extends to the