Interest, including but not limited to:

  • Interest on underpayments;
  • Underpayment interest rates in general and for large corporate underpayments;
  • Relief from the accrual of interest;
  • Contesting Internal Revenue Service interest calculations;
  • Payments or deposits to stop the running of interest;
  • Interest on overpayments;
  • Payment versus deposit;
  • When interest starts accruing;
  • IRS grace period on overpayments;
  • Applicable interest rate for a given period for overpayments and underpayments; and
  • Interest on penalties.