Taxpayer $($TP$)$ receives a $30-$day letter from the IRS. The proposed tax liability is $$50,000.$ On November $5,2025,$ the taxpayer personally delivers to the IRS a cashier$$s check in the amount of $$30,000.$ The $($partial$)$ payment is clearly designated as a deposit payment. The payment is posted to the TP$$s account on the same day. On December $31,2026,$ the tax court rules in favor of the IRS, and issue a judgment in the amount of $$50,000$ against the TP$.$ The deposit payment will suspend the accrual of interest:

Question $15$ options:

A deposit payment for partial amount will not suspend the accrual of interest.

Immediately, but only to the extent of the amount of the deposit $($$$30,000).$

Immediately and even on the amount of any open balance. The taxpayer has made reasonable efforts to comply with its tax obligations.

Effective December $31,2026.$

None of these choices$/$more information is needed.