TN 3 (01-89)

GN 04001.130 Reopenings - Acquiescence Rulings — Operating Policy

There are acquiescence rulings on administrative finality in several circuits. In these circuits, adhere to the rulings in applying the rules of administrative finality. Acquiescence rulings issued on other topics should also be considered when you consider reopening. (See GN 03501.001ff for instructions on acquiescence rulings.)