English translation: the term you want is "disallowance"
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09:01 Oct 29, 2000
Italian to English translations [PRO] Law/Patents
Italian term or phrase:ripresa
This term is used many times in an appeal brief objecting to a tax assessment. The first instance tax court upheld one "ripresa operata dall'Ufficio" while overturning another. Another part of the appeal brief talks about "una ripresa per ricavi di vendita". Similarly reference is also made to a situation which "avrebbe giustificato la ripresa".
We're obviously talking about a recovery / assessment / determination of tax or something similar but I need to know the precise US (i.e. IRS) equivalent of the term.