YES
Input TRS:
      1: active(__(__(X,Y),Z)) -> mark(__(X,__(Y,Z)))
      2: active(__(X,nil())) -> mark(X)
      3: active(__(nil(),X)) -> mark(X)
      4: active(and(tt(),X)) -> mark(X)
      5: active(isNePal(__(I,__(P,I)))) -> mark(tt())
      6: mark(__(X1,X2)) -> active(__(mark(X1),mark(X2)))
      7: mark(nil()) -> active(nil())
      8: mark(and(X1,X2)) -> active(and(mark(X1),X2))
      9: mark(tt()) -> active(tt())
      10: mark(isNePal(X)) -> active(isNePal(mark(X)))
      11: __(mark(X1),X2) -> __(X1,X2)
      12: __(X1,mark(X2)) -> __(X1,X2)
      13: __(active(X1),X2) -> __(X1,X2)
      14: __(X1,active(X2)) -> __(X1,X2)
      15: and(mark(X1),X2) -> and(X1,X2)
      16: and(X1,mark(X2)) -> and(X1,X2)
      17: and(active(X1),X2) -> and(X1,X2)
      18: and(X1,active(X2)) -> and(X1,X2)
      19: isNePal(mark(X)) -> isNePal(X)
      20: isNePal(active(X)) -> isNePal(X)
Number of strict rules: 20
Direct POLO(bPol) ... removes: 4 3 5 2
      and	w: x1 + x2 + 1
      isNePal	w: x1 + 2
      nil	w: 32286
      mark	w: x1
      active	w: x1
      tt	w: 1
      __	w: x1 + x2 + 2
Number of strict rules: 16
Direct POLO(bPol) ... removes: 1
      and	w: x1 + x2 + 1
      isNePal	w: 2 * x1 + 18588
      nil	w: 1
      mark	w: x1
      active	w: x1
      tt	w: 1
      __	w: 2 * x1 + x2 + 1
Number of strict rules: 15
Direct POLO(bPol) ... failed.
Uncurrying ... failed.
Dependency Pairs:
     #1: #mark(__(X1,X2)) -> #__(mark(X1),mark(X2))
     #2: #mark(__(X1,X2)) -> #mark(X1)
     #3: #mark(__(X1,X2)) -> #mark(X2)
     #4: #__(active(X1),X2) -> #__(X1,X2)
     #5: #__(mark(X1),X2) -> #__(X1,X2)
     #6: #__(X1,mark(X2)) -> #__(X1,X2)
     #7: #__(X1,active(X2)) -> #__(X1,X2)
     #8: #isNePal(active(X)) -> #isNePal(X)
     #9: #mark(isNePal(X)) -> #isNePal(mark(X))
     #10: #mark(isNePal(X)) -> #mark(X)
     #11: #and(active(X1),X2) -> #and(X1,X2)
     #12: #isNePal(mark(X)) -> #isNePal(X)
     #13: #and(X1,mark(X2)) -> #and(X1,X2)
     #14: #mark(and(X1,X2)) -> #and(mark(X1),X2)
     #15: #mark(and(X1,X2)) -> #mark(X1)
     #16: #and(mark(X1),X2) -> #and(X1,X2)
     #17: #and(X1,active(X2)) -> #and(X1,X2)
Number of SCCs: 4, DPs: 14
  SCC { #8 #12 }
POLO(Sum)... succeeded.
      and	w: 0
      #__	w: 0
      isNePal	w: 0
      #mark	w: 0
      #isNePal	w: x1
      nil	w: 0
      mark	w: x1 + 1
      active	w: x1 + 1
      tt	w: 0
      #and	w: 0
      __	w: 0
    USABLE RULES: { }
    Removed DPs: #8 #12
Number of SCCs: 3, DPs: 12
  SCC { #2 #3 #10 #15 }
POLO(Sum)... succeeded.
      and	w: x1 + 1
      #__	w: 0
      isNePal	w: x1 + 1
      #mark	w: x1
      #isNePal	w: 0
      nil	w: 0
      mark	w: 1
      active	w: 1
      tt	w: 0
      #and	w: 0
      __	w: x1 + x2 + 1
    USABLE RULES: { }
    Removed DPs: #2 #3 #10 #15
Number of SCCs: 2, DPs: 8
  SCC { #4..7 }
POLO(Sum)... succeeded.
      and	w: 1
      #__	w: x1 + x2
      isNePal	w: 1
      #mark	w: 0
      #isNePal	w: 0
      nil	w: 0
      mark	w: x1 + 1
      active	w: x1 + 1
      tt	w: 0
      #and	w: 0
      __	w: 1
    USABLE RULES: { }
    Removed DPs: #4..7
Number of SCCs: 1, DPs: 4
  SCC { #11 #13 #16 #17 }
POLO(Sum)... succeeded.
      and	w: 1
      #__	w: 0
      isNePal	w: 1
      #mark	w: 0
      #isNePal	w: 0
      nil	w: 0
      mark	w: x1 + 1
      active	w: x1 + 1
      tt	w: 0
      #and	w: x1 + x2
      __	w: 1
    USABLE RULES: { }
    Removed DPs: #11 #13 #16 #17
Number of SCCs: 0, DPs: 0