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.