### Question
Can you define what disputable tax means?


### Answer
**Disputable tax** is defined as the following in *26 U.S.C. § 6603*:

> the amount of tax specified at the time of the deposit as the taxpayer's reasonable estimate of the maximum amount of any tax attributable to disputable items

#### Citation:
  - *26 U.S.C. § 6603*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 67-INTEREST > Subchapter A-Interest on Underpayments**

