{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s6656/b/2","label":"underpayment","definition":"The term “underpayment” means the excess of the amount of the tax required to be deposited over the amount, if any, thereof deposited on or before the date prescribed therefor.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}