A more thorough explanation:

An erroneous tax is a type of tax that has been imposed by the government but is incorrect or inaccurate. Taxes are monetary charges that the government imposes on individuals, entities, transactions, or property to generate public revenue. This can include duties, imposts, and excises.

• Accrued tax: A tax that has been incurred but not yet paid or payable.
• Accumulated-earnings tax: A penalty tax imposed on a corporation that has retained its earnings in an effort to avoid the income-tax liability arising once the earnings are distributed to shareholders as dividends.
• Additional tax: A tax that is imposed as a stopgap measure.
• Admission tax: A tax imposed as part of the price of being admitted to a particular event.

For example, if a person receives a tax bill for an amount that is higher than what they owe, this would be considered an erroneous tax. Similarly, if a corporation is penalized for retaining earnings to avoid taxes, this would be an example of an accumulated-earnings tax. These examples illustrate how an erroneous tax can occur and the consequences that can result from it.