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 法律翻译Wayne,毕业于一所培养最顶级翻译人才的语言学院,专注翻译各类与调查、政府执法和白领刑事辩护有关的法律文件。
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)