### Question
What does understatement mean?


### Answer
**Understatement** has the following meaning in *26 U.S.C. § 6015*:

> given to such term by section 6662(d)(2)(A).

#### Citation:
  - *26 U.S.C. § 6015*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART II-TAX RETURNS OR STATEMENTS > Subpart B-Income Tax Returns**

