You do have the opportunity to catch up, so you can try to truncate the penalty,

Las Palmas may have a better use than being solely a Marriott hotel. There is a lot of residential opportunity there.

There are two things you don't want to get -- a letter from the IRS and a letter from the draft board. They're not calling up to say hello,

If you haven't tracked it, it's easier to take the 10 cents a mile.

There may be a reason to have a gym installed in your home. It covers capital improvements as prescribed by a doctor that don't increase the value of your home.

The third alternative is to take a chance -- estimate what your income will be, and pay that.