The Department of Revenue will resume issuing non-acquiescence statements for adverse informal decisions by the Board of Tax Appeals (BTA).
These statements let the Department voice disagreement with the decision and inform taxpayers that the Department will not treat their tax issue the same way as the BTA.
The Department will review every adverse decision issued after July 1, 2014, but non-acquiescence statements will only be issued when the decision has a broad impact.
Informal decisions are public and can’t be appealed by either party.
As the non-acquiescence process is rarely used, it may be months before a statement is issued.