### Question
How does the law define underpayment?


### Answer
Under *26 U.S.C. § 7519*, **underpayment** is defined as:

> the excess of the amount of the payment required under this section over the amount (if any) of such payment paid on or before the date prescribed therefor

#### Citation:
  - *26 U.S.C. § 7519*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 77-MISCELLANEOUS PROVISIONS**

