Final answer:
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.
Step-by-step explanation:
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.
This means that the IRS will not apply the adverse ruling to other taxpayers in similar situations. The nonacquiescence serves as a statement of disagreement with the ruling and allows the IRS to treat similar cases differently in the future.