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The IRS has also been known to waive underpayment penalties for people in special circumstances.
美国国税局还知道在特殊情况下放弃对人少付罚款。
Even a small miscalculation - an underpayment of just one cent - can trigger an avalanche of bureaucracy.
即使是很小的计算错误，或只是少付一分钱，亦可能引发大量的行政工作。
If too little is deducted from Dad's weekly wages for income tax, it results in an underpayment at the end of the year.
如果父亲所得税的减免额太少，今年年底就会发生不够缴付的结果。
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