@IRonMaN   I would reply but I have used my Sarcasm Badge allotment for today.  I will come back tomorrow, maybe, if you remind me.  I didn't think anyone here would recognize himself in a reference to those who charge $500 to avoid a $250 penalty, but I must have hit a nerve.  

Now I'm worried about additional scrutiny from IRS because I always check the "let IRS figure it" box for the 2210 when I know the ES penalty is going to be less than $100 and not billed.  And to think, I could be charging another $50 for including that page.