It argues no such thing. Of the 20 instances of the word "interest", 19 are obviously referring to the interest that the IRS will charge you on your balance if you don't pay your taxes by the due date. The one remaining one is this:

> Overpayment interest for the 2020–2023 disaster period.

and refers to the interest that the IRS will pay you if they owe you money (a refund) that they don't manage to return to you in a timely manner.

(All of this is explained on the main IRS website: https://www.irs.gov/payments/interest)

It mentions "Overpayment interest for the 2020–2023 disaster period" which I figured could be applied broadly, but I guess that was more my interpretation rather than the intention.