jeopardy assessment

An assessment by the IRS — without the usual review procedures — of additional tax owed by a taxpayer who underpaid, based on the IRS’s belief that collection of the deficiency would be jeopardized by delay. IRC (26 USCA) §§ 6811 et seq. [Cases: Internal Revenue 4548. C.J.S. Internal Revenue § 651.]

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词条贡献者

双语律师容远，毕业于法国一流的高级翻译学院，擅长翻译各类与公司治理相关的法律文件。