But you can avoid the potential of having to deal with having to figure one's way out of the penalty, if you just pay up now.
I am not sure you understand how this actually works.
Provided you pay 100% (110% if your previous year's gross was more than $150,000) of the amount you owe for the previous year, you will not get a penalty if your tax liability increases dramatically in the current year.
There is no need to "figure one's way out of the penalty"; all that has to be done is to ensure one pays what one paid in the previous year.
