- Find Attorney
Additional assessment is a redetermination of liability for a tax. It is a further assessment for a tax of the same character previously paid in part.
The following is an example of a case law which defines an additional assessment:
“The term additional assessment means a further assessment for a tax of the same character previously paid in part, and includes the assessment of a deficiency.” [Riverside & Dan River Cotton Mills, Inc. v. United States, 69 Ct. Cl. 70, 75 (Ct. Cl. 1930)]