As I age, this stuff becomes more confusing to me, so trying to decipher the IRS manual is going to be a tough order. I did hire a tax accountant, and she suggested (after looking through all my documentation) that I should just hold out and let them take the balance due out of the 2020 and 2021, because the penalties wouldn’t be that much.
But you’re right, the IRS is the ENEMY and they will screw you eight ways from Sunday.
The problem with that strato is the penalties and interest will keep adding up.