Which of the Following Statements Is Not True with Respect

Which of the following statements is not true with respect to IRS/taxpayer litigation?

A) If the IRS "acquiesces" it accepts the court's conclusion and follows it in disputes involving other taxpayers with similar situations.
B) If the IRS issues a "nonacquiescence," it accepts the court's conclusion but does not intend to follow the decision in disputes involving other taxpayers with similar situations.
C) After the IRS issues an acquiescence or nonacquiescence to a decision issued by the Tax Court, the case citation is followed by an (Acq.) or (Nonacq.) .
D) If the IRS issues a "nonacquiescence" it does not accept the court's conclusion and does not intend to follow the decision in disputes involving other taxpayers with similar situations.