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 双语律师Natalie,毕业于法国一流的高级翻译学院,擅长翻译各类与监管与政府事务相关的法律文件。
deficiency assessmentdeficiency assessment An assessment by the IRS — after administrative review and tax-court adjudication — of additional tax owed by a taxpayer…