Overdefer

Thus it is important to be realistic about the supposed revenue loss, because very quickly estate planners would become realistic and would stop overdeferring their client's taxes.

If the tax planner overdefers expenses into a later year, the taxpayer may be in an AMT position in that year since the regular tax will be significantly impacted by the additional deductions.

Employees who will overdefer because 1997 has 27 paydays will have their deductions decreased automatically by WDC.

The analysis overdefers to government regulation and it understates the power of existing risk controls.

There are occasions when consumers are overdeferred to for the sake of more business.

More troublingly, the history above strongly suggests that these structural biases in fact routinely pushed courts to overdefer to police judgment.