IRS hiking interest rates Jan. 1
The Internal Revenue Service will raise interest rates for overpayments and underpayments at the start of the new year for both individuals and corporations.
Below is an instruction that describes a task. Write a response that appropriately completes the request.

### Instruction: IRS hiking interest rates Jan. 1

### Response: The Internal Revenue Service will raise interest rates for overpayments and underpayments at the start of the new year for both individuals and corporations.