IRS est. quarterly payments

[KeyKat88 at aol.com]

Greetings,
 
        I know that in order not to get an IRS penalty you gotta send in in 
estimnated payments at least 90% of the previous year's business worth of tax.. 
 
       My questrion is:Does anyone know if the quarterly payments must be in 
equal amounts? In other words, if my estimated yearly tax comes out I usually 
owe $400, (that would be $100 per quarter),  can I send them only $10 for the 
first three quarters estmiamted payments, and then send the remaining $370 in 
the last quarter of the year? Is that legal or allowed?  My business is poorer 
in the summer, its such a burden!
 
Julia
Reading, PA



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