From FAA AC120-55c:
When an RA occurs, the PF should respond immediately by direct attention to RA displays and maneuver as indicated, unless doing so would jeopardize the safe operation of the flight or the flightcrew can assure separation with the help of definitive visual acquisition of the aircraft causing the RA. By not responding to an RA, the flightcrew effectively takes responsibility for achieving safe separation. In so choosing, consider the following cautions:
(a)
The traffic may also be equipped with TCAS and it may maneuver in response to an RA coordinated with your own TCAS.
(b)
The traffic acquired visually may not be the same traffic causing the RA.
(c)
Visual perception of the encounter may be misleading. Unless it is unequivocally clear that the target acquired visually is the one generating the RA and there are no complicating circumstances, the pilot’s instinctive reaction
Capt Pit Bull is truly amazed at a company's SOPs allowing pilots to disregard an RA. Personally, I am absolutely stunned.
.... it also says we must follow it if the flight paths appear to merge.
That is dangerous bulls**t, which demonstrates an ignorance of the system. West Coast, you need to find someone with a brain to write your SOPs.