| • | Hot Interest is essentially a 2% penalty added to the rate for a specified time period. |
| • | Hot Interest cannot be computed for refunds. |
| • | When you use the "Overpayment" rate, Hot Interest will not calculate if you enter a date. |
| • | When mousing over Hot Interest in the I&P Calculator page, Large Corporate Underpayments appear with further clarification. |
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