I am not a professional tax person but I do know that the IRS expects you to "pay as you go" so to speak. There is a threshold, which I don't know what it is, but if you owe more than this threshold and have not paid quarterly through the year, the IRS will charge you interest and a penalty. They want their money as you earn it, and don't want you waiting the full year to pay. They can hold it from you, but you can't hold it from them. They need the money to buy votes with via government give-aways.
