Exactly, I always try to owe as much on April 15 as possible without having to pay a penalty.
Our goal is a_little more modest.
We try to break even or have a refund equal to our first quarter’s payment. Then, we apply that to paying the first quarter’s_payment.
I don’t like having a large bill to pay on April 15, so I generally try to get my tax liability to match my withholdings. However, I do see the logic in what you’re doing.