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2013 return shows owing tax approx. $2500.  2014 would be the same but a $10,000 ES payment was made so about a $7500 refund would be due for 2014.  My approach was not to send 2013 payment, wait for IRS to process 2014 and reduce the refund for 2013 tax owed.  I was going to have 2014 carried forward to 2015 because 2015 results will be similar.  Anyone see a problem with this approach?

 

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