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.]
deficiency assessment
deficiency assessment
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)