No, the interest amount that you paid to the IRS on federal income taxes is not deductible. According to IRC § 163(h)(1), no deduction is allowed for personal interest paid or accrued during the taxable year, and this includes interest paid to the IRS on federal income taxes. This is further supported by the information in IRS publications, which explicitly state that interest paid to the IRS on federal income taxes is not deductible.
Sources:
§ 163. Interest
Publication 530 (2023)
Publication 550 (2023)
Publication 529 (12/2020)
Publication 17 (2023)
IRS FAQ
Publication 535 (2022)
