Missing prior-year tax produces a zero-dollar safe harbor with an unsupported assurance of no penalty.
- Category
- Excessive Agency
- Confidence
- 99% confidence
- Finding
An omitted --prior-tax value is converted to zero, producing a zero-dollar quarterly schedule followed by an unconditional 'WITHOUT penalty' assurance. Missing information does not establish eligibility for a zero-payment safe harbor, and this tax-planning context makes the misleading assurance consequential: users could skip required payments and incur penalties.
- Content
