closing agreementglossary / closing agreement Tax. A written contract between a taxpayer and the Internal Revenue Service to resolve a tax dispute. [Cases: Internal Revenue 4761. C.J.S. Internal Revenue § 654.] 词条贡献者 译员何巍，毕业于欧洲一流的高级翻译学院，专注翻译各种与生命科学有关的法律文件。
closing agreement closing agreement, 结案书 closing agreement 〈美〉结案书 为计算应缴纳的联邦税，通过法院裁决〔court decision〕方式形成的书面协定。
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