INTEREST ON UNDERPAYMENTS.

SEC. 84. INTEREST ON UNDERPAYMENTS. (a) Limitation on Assessment and Collection.—Section 6601 (relating to interest on underpayments of tax) is amended by inserting after subsection (g) (added by section 83) the following new subsection: “(h) Limitation on Assessment and Collection.—Interest prescribed under this section on any tax may be assessed and collected at any time during the period within which the tax to which such interest relates may be collected.” (b) Cross Reference.— Section 6504 (cross references) is amended by adding at the end thereof the following: “(15) Assessment and collection of interest, see section 6601 (h).”