Why am i being charged $27 for underpayment of estimated taxes...I DON'T PAY ESTIMATED TAXES!!!

[DoninGA]

If you didn't pay enough tax throughout the year, either through withholding or by making estimated tax payments, you may have to pay a penalty for underpayment of estimated tax.

See this IRS Tax Topic - https://www.irs.gov/taxtopics/tc306

[DanaB27]

Please be aware that underpayment penalties are assessed if you don't withhold or pay enough tax on income received during each quarter. If you didn't make estimated tax payments during the year then it means that you did not withhold enough from you income (for example from your job).