By default, Form 2210 requires evenly spread Estimated tax installments.
What was your 2021 tax ?
If your estimated tax + withholding is each period 25 % of that amount( x 1.10 if your AGI is over 150,000)
you will avoid an underpayment of estimated tax penalty in 2022.
This is the prior year's tax rule for estimated tax.
In your case you had to satisfy this by withholding only.
The other rule is withholding is 90% of current 2022 tax.
The IRS letter says IRS does not think you met either of these conditions.
Form 2210-AI may help you but it is too complicated for me.
@Bookwoman
