Exactly. But why would he be touchy about an employee providing feedback? Where I work that's the escalation path, talk to your manager about things that bother you or that you're not comfortable with. A manager refusing to take my criticism means either the manager is failing at his job or that he's incapable of doing his job.

A simple, "I'll bring it up in our next meeting" would soothe me over much more than arguing over semantics and entitlement with me. Or even just being sympathetic: "Yeah, I know it sucks, but them accountants needed something to trim this quarter!".

But the defensive reaction tells me there is something lurking underneath the surface, be it frustration or resentment.