Walker was sent off after just three minutes in Saturday's 0-0 draw
Richard Walker faces a three-game ban after Shrewsbury Town decided not to appeal against his red card at Lincoln.
Manager Paul Simpson told BBC Radio Shropshire he would study the match video before making his mind up but has found the pictures inconclusive.
"We've looked at it and it doesn't show the incident, so we have nothing to back up an appeal," he said.
"If the authorities see an appeal as frivolous they'd add an extra game's suspension and I won't risk that."
The 31-year-old striker was sent off for elbowing Daniel Hone after just three minutes of Saturday's game at Sincil Bank, forcing his team-mates to hang on for a point in a battling 0-0 draw.
The Town striker missed the home game against Dagenham (November 25) and will also sit out Shrewsbury's next outings against Rotherham and Grimsby.
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