<HTML><HEAD> <META charset=US-ASCII http-equiv=Content-Type content="text/html; charset=US-ASCII"> <META content="MSHTML 6.00.2800.1106" name=GENERATOR></HEAD> <BODY style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; BACKGROUND-COLOR: #ffffff"> <DIV>Greetings,</DIV> <DIV> </DIV> <DIV>        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.. </DIV> <DIV> </DIV> <DIV>       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!</DIV> <DIV> </DIV> <DIV>Julia</DIV> <DIV>Reading, PA</DIV><BR><BR><BR><DIV><FONT style="color: black; font: normal 10pt ARIAL, SAN-SERIF;"><HR style="MARGIN-TOP: 10px">See what's free at <A title="http://www.aol.com?ncid=AOLAOF00020000000503" href="http://www.aol.com?ncid=AOLAOF00020000000503" target="_blank">AOL.com</A>. </FONT></DIV></BODY></HTML>