You do know that there is an “underpayment penalty” for failing to submit the “correct” amount throughout the year, don’t you?
What’s the underlying idea behind your tactic? Am I missing something?
Give the IRS (i - the government) as difficult a time as your can.
It ties up their assets and time.
Make them work for everything they can claim. The more people that do so just ties them up and delays their efforts with others.
Have guts. Plead ignorance. They can’t charge you for being (dumb).
They can charge you with various crimes and laws but they have the burden of proof so DON’T give them that ability. ACT STUPID. There is no law against that.
If you play {dumb} they can’t charge you.
If you act (smart) they will charge you.
They understand (dumb) but they punish the (smart ones).