... underpayment = 付得不足 underpayments = 付得不足 underperformed = 执行欠佳的 ...
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In general, a 20% penalty applies to tax underpayments attributable to a substantial valuation misstatement.
FORBES: IRS Wants More Penalties
This can retroactively remedy tax underpayments from earlier in the year and avoid a potential underpayment penalty.
FORBES: Year-End Tax Planning Tips For Stock Options And Restricted Stock
Ninth Circuit, Keller agreed the tax underpayments were attributable to invalid deductions, but not to any asset overvaluation.
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