Well I never make quarterly payments. Why should I give them any money until it is actually due? That is a scam.
I have an Aunt who takes a IRA distribution and the taxes are paid when due, no withholding and no penalty.
The IRS is a scare organization. Monies for taxes are due when their due. Anything else is merely to coerce you to pay early to keep the government going.
There are exceptions to the levying of the penalty for underpayment. You may have qualified for one of these or you may have flown under the radar and just gotten away with it because you weren’t caught. In either case, you are incorrect. Tax on income is due when the income is earned. Automatic withholding for wages makes this moot for most. The IRS allows taxes to be paid quarterly for income not subject to automatic withholding. The end of year return is NOT your tax bill for the year. It is an adjustment to account for overpayment or underpayment of taxes throughout the year.