You should file the tax return first and prepare the Form 2210 to annualize your income for purposes of calculating the late payment of tax penalty. It would be hard for the IRS to do anything about it until the penalty is assessed. Once the payment is assessed, you can decide if you want to protest it by contacting the IRS.
You prepare Form 2210 in the Other Tax Situations menu in TurboTax, then Additional Tax Payments, then Underpayment Penalties.
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