striking (a) Early Return or Advance Payment of Tax .— , and (B) by striking subsections (b) and (e). (20) Chapter 67 of such Code is amended by striking subchapters A through D and inserting the following: 6601. Interest on overpayments and underpayment (a) Underpayments If any amount of tax imposed by this title is not paid on or before the last date prescribed for payment, interest on such amount at the Federal short-term rate (as defined in section 511(b)) shall be paid from such last date to the date paid. (b) Overpayments Interest shall be allowed and paid upon any overpayment in respect of any internal revenue tax at the Federal short-term rate (as defined in section 511(b)) from 60 days after the date of the overpayment until the date the overpayment is refunded. . (21) Section 6651(a)(1) of such Code is amended by striking subchapter A of chapter 61 (other than part III thereof, . (22) Section 6656 of such Code is amended by striking subsection (c) and by redesignating subsection (d) as subsection (c). (23) Section 6663 of such Code is amended by striking subsection (c). (24) Section 6664(c) of such Code is amended— (A) by striking Exception.— and all that follows through No penalty and inserting Exception.—No penalty , and (B) by striking paragraphs (2) and (3). (25) Chapter 72 of such Code is amended by striking all matter preceding section 7011. (26) Section 7422 of such Code is amended by striking subsections (h) and (i) and by redesignating subsections (j) and (k) as subsections (h) and (i), respectively. (27) Section 7451 of such Code is amended to read as follows: 7451. Fee for filing petition The Tax Court is authorized to impose a fee in an amount not in excess of $60 to be fixed by the Tax Court for the filing of any petition for the redetermination of a deficiency. . (28) Section 7454 of such Code is amended by striking subsection (b) and by redesignating subsection (c) as subsection (b). (29) Section 7463(a) of such Code is amended— (A) by striking paragraphs (2) and (3), (B) by