deficiency assessmentglossary / deficiency assessment, 不足税额, 税款差额 deficiency assessment〈美〉不足税额；税款差额 指国内税务署估算并经行政审查和税务法院裁定的纳税人应交而少交的税款差额。 (→tax deficiency) 词条贡献者 译员Bernardine，毕业于英国顶尖的高级翻译学院，专注翻译各种与医疗保健及生命科学有关的法律文件。
deficiency assessment deficiency assessment An assessment by the IRS — after administrative review and tax-court adjudication — of additional tax owed by a taxpayer…
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