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

资深译员王漾，毕业于一所旨在培养高级翻译专业人才的翻译院校，擅长翻译各类与雇主商业秘密相关的法律文件。