Here are some things to read about estimated tax payments:
http://www.wachovia.com/personal/page/0,,505_3846_8937_8947,00.html
http://answers.yahoo.com/question/index?qid=20080607121734AAXvtrD
maybe this is the exception you are hoping for: http://www.taxmama.com/Articles-cur/es.html
irs publication on estimated taxes: http://www.irs.gov/publications/p505/
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