law Law is a set of rules that are created and are enforceable by social or governmental institutions to regulate behavior,Robertson, ''Crimes against humanity'', 90. with its precise definition a matter of longstanding debate. It has been vario ...

, 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 Separation of powers refers to the division of a state's government into branches, each with separate, independent powers and responsibilities, so that the powers of one branch are not in conflict with those of the other branches. The typic ...

, such as in the

United States The United States of America (U.S.A. or USA), commonly known as the United States (U.S. or US) or America, is a country primarily located in North America. It consists of 50 states, a federal district, five major unincorporated territori ...

, and is much rarer in governments where such powers are partly or wholly fused. Nonacquiescence may lead to a

constitutional crisis In political science, a constitutional crisis is a problem or conflict in the function of a government that the political constitution or other fundamental governing law is perceived to be unable to resolve. There are several variations to this ...

, given certain critical situations and decisions. In the

, federal agencies might practice nonacquiescence by refusing to accept the validity of unfavorable court decisions as

binding precedent A precedent is a principle or rule established in a previous legal case that is either binding on or persuasive for a court or other tribunal when deciding subsequent cases with similar issues or facts. Common-law legal systems place great va ...

. Exceptionally, the

Social Security Administration The United States Social Security Administration (SSA) is an independent agency of the U.S. federal government that administers Social Security, a social insurance program consisting of retirement, disability and survivor benefits. To qualify ...

and the Internal Revenue Service openly declare such conduct. Executive nonacquiescence has been heavily criticized by the federal courts, as well as the

American Bar Association The American Bar Association (ABA) is a voluntary bar association of lawyers and law students, which is not specific to any jurisdiction in the United States. Founded in 1878, the ABA's most important stated activities are the setting of aca ...

.Rhonda McMillion
"A Little Compliance Can't Hurt"
''

ABA Journal The ''ABA Journal'' (since 1984, formerly ''American Bar Association Journal'', 1915–1983, evolved from '' Annual Bulletin'', 1908–1914) is a monthly legal trade magazine and the flagship publication of the American Bar Association. It is no ...

'', August 1997, 96. 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.{{cite web, title=Internal Revenue Manual, 36.3.1.4, url=https://www.irs.gov/irm/part36/irm_36-003-001.html#d0e157, publisher=Internal Revenue Service, U.S. Dept of Treasury, accessdate=1 January 2016 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.

Notes

See also