noun
: a special assessment under the United States income-tax laws levied to collect an alleged deficiency when the taxing officer believes that delay may jeopardize the collection of the claim
noun
: a special assessment under the United States income-tax laws levied to collect an alleged deficiency when the taxing officer believes that delay may jeopardize the collection of the claim
Webster's New International English Dictionary. Новый международный словарь английского языка Webster. 2012