The following is a quote from the Sixth Circuit regarding whether the taxpayer must formally be told "no" by a foreign government bureaucrat:
Bureaucrats across the globe have a million ways to convey “No,” without ever having quite to say so.
U.S. Padding Corp. v. Commr., 865 F.2d 750 (6th Cir. 1989), aff'g 88 T.C. 177 (1987).