superrific
Master of the ZZLverse
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I have no idea what that link is supposed to prove. Here's a link to the statute.Again, wrong analogy. Keep getting parking tickets and eventually they will boot you/tow your car which yields more fees, expenses, etc, It is LEGAL to underpay your quarterly taxes. Or not pay them at all as long as you pay everything when you file, along with the penalties. Again, I have paid NO quarterly taxes for at least 10 years now. I have been audited once by the IRS during those 10 years. Nothing has ever been done to me, and I was told that what I was doing was totally fine by the IRS auditor. A penalty does not equate illegality.
Underpayment of estimated tax by individuals penalty | Internal Revenue Service
The Underpayment of Estimated Tax by Individuals Penalty applies to individuals, estates and trusts if you don't pay enough estimated tax on your income or you pay it late. The penalty may apply even if we owe you a refund.www.irs.gov

26 U.S. Code § 6654 - Failure by individual to pay estimated income tax
Subsection (c)(1) is clear. "There shall be 4 required installments for each taxable year." I don't know how much more clearly the law could say that you are required to pay quarterly installments. Thus if you do not pay, you are breaking the law -- i.e. not following the instructions laid down in statute.
Just because the penalty is a fine doesn't mean it's legal in any way.
Where'd you get your law degree, out of curiosity?