deficiency assessmentglossary / deficiency assessment An assessment by the IRS — after administrative review and tax-court adjudication — of additional tax owed by a taxpayer who underpaid. See DEFICIENCY(2). [Cases: Internal Revenue 4520. C.J.S. Internal Revenue § 641.] 词条贡献者 译者Sherry,毕业于欧洲顶尖的高级翻译学院,擅长翻译各种与复杂并购相关的法律文件。
deficiency assessment 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)