Overpayment and underpayment rates remain the same for the second quarter of 2014 Rev Rul 2014-11, 2014-14 IRB; IR 2014-29 IRS has announced that the interest rates for tax overpayments and underpayments for the calendar quarter beginning Apr. 1, 2014, will remain the same as for the first quarter of 2014. RIA observation: The interest […]