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overassess
(redirected from overassessment)

   Also found in: Dictionary/thesaurus 0.03 sec.
See: overestimate


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6601(c) in the case of a taxpayer that closed a delinquent return filing investigation with the submission of a delinquent return, rather than the execution of a Form 870, Waiver of Restrictions on Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment, or other consent to assessment.
The company said in an explanation accompanying its amended return that it had previously executed a Form 870-AD, Offer to Waive Restrictions on Assessment and Collection of Tax Deficiency and to Accept Overassessment, reflecting an agreed overassessment for 1990 of nearly $128 million, not including the $18.
The three traditional approaches to estimating the market value of real estate can be applied to your corporation's real estate to evaluate whether an overassessment exists.
 
 
 
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