We recently had a situation where the client misunderstood the concept behind estimated payments.
With this situation the client thought that they were retroactive payments and not prospective payments. We explained that there had been a tax liability due for 2014 upon delivery of the tax return and that they should be making estimated payments for 2015. The client then made the first 2015 payment thinking that they were on a payment plan for 2014.
We have straightened up the confusion and the client, who had recently retired, had lost the concept as to how the government received their money. In the past tax payments were nebulously withheld from their paycheck they never gave it a second thought.
Not liking the concept of estimated payments we worked out a withholding amount that they will be working with their brokers so the payments will be withheld automatically from now on.