In law, nonacquiescence is the intentional failure by one branch of the government to comply with the decision of another to some degree. It tends to arise only in governments that feature a strong separation of powers, such as in the United States, and is much rarer in governments where such powers are partly or wholly fused. Nonacquiescence may lead to a constitutional crisis, given certain critical situations and decisions.
The U.S. Internal Revenue Service (IRS) uses the term nonacquiescence in its actions on decision to indicate that the IRS disagrees with a court ruling and will not follow its precedent nationwide. In some cases of nonacquiescence, the IRS may follow the decision's precedent within the jurisdiction of the case in question, but not apply it in other jurisdictions.
Executive nonacquiescence has been heavily criticized by the federal courts,See, e.g., Hutchison v. Chater, 99 F.3d 286, 287–88 (8th Cir. 1996); Johnson v. U.S. Railroad Retirement Board, 969 F.2d 1082 (D.C. Cir. 1992); Allegheny General Hospital v. NLRB, 608 F.2d 965 (3d Cir. 1979); and Lopez v. Heckler, 713 F.2d 1432 (9th Cir.), rev'd on other grounds sub nomine Heckler v. Lopez, 463 U.S. 1328 (1983). as well as the American Bar Association.
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