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Other Pronouncements

Acquiescence and Nonacquiescence

Whenever the IRS loses a decision in a U.S. Tax Court proceeding it will notify the taxpayers as to whether it agrees or disagrees with the decision by issuing an acquiescence of nonacquiescence. These will not be issued if the IRS loses in any other court or for memorandum decisions of the U.S. Tax Court. An acquiescence indicates that the IRS will follow the Tax Court decision, with regards to the specific points of law involved, to other taxpayers in similar situations. The commissioner determines the degree of similarity required before the IRS will follow the result that is unfavorable to itself. 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. If the IRS wishes to express agreement with only part of the decision the commissioner may nonacquiescence with respect to certain issues.

Like a Revenue Ruling, an acquiescence or nonacquiescence is binding on the IRS in other, similar, factual situations unless it is later withdrawn. Occasionally, the IRS changes its acquiescence or nonacquiescence position by withdrawing the original pronouncement. IRS acquiescence and nonacquiescence are published in the Internal Revenue Bulletin and eventually the Cumulative Bulletin. The index of the Internal Revenue Bulletin lists acquiescenses and nonacquiescenses alphabetically and in IRC section order. After the IRS issues such a pronouncement, any reference to the citation for the case includes either the abbreviation "Acq" or "Nonacq" (or occasionally "NA") to indicate the subsequent development.

Chief Counsel's Memoranda

Chief counsel's memoranda are issued by the Office of the Chief Counsel of the IRS and include technical memoranda, general counsel's memoranda, and actions on decisions. These documents originate on the process of preparing other authoritative pronouncements and are frequently relied on by the IRS personnel in disputes with taxpayers.

Technical Memoranda (TM) are used to explain Treasury Regulations. The use of TM's has decreased and is being replaced with what is referred to as the "preamble" to Treasury Regulations.

General Counsel's Memoranda (GCM) are used to explain the authority and reasoning used to prepare revenue rulings, private letter rulings, and technical advice memoranda.

Actions on Decision (AOD) explain whether the Chief Counsel's Office believes that an adverse court decision should be appealed. The text of the AOD recommends the action, if any, that the IRS should take in response to the adverse decision. If the unfavorable decision is rendered by the Tax Court, the AOD may suggest that an acquiescence or nonacquiescence be issued.

Like letter rulings, these documents are not binding on the IRS and are not officially published by the government. Nevertheless, they are helpful in understanding the position of the IRS and are made unofficially available by private publishers.