Might be an option....Related to U.S. tax returns / filing -- it is a penalty calculated typically for underpayment of so-called quarterly "estimated" taxes by the filer, who is responsible (Selbstveranlagung); different than say in Germany with the Steuerbescheid with the Finanzamt pre-determined quarterly payment amounts.

http://sandersustax.de/strafzahlung/

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Note added at 2 days6 hrs (2017-06-19 15:58:48 GMT)
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https://www.irs.gov/businesses/small-businesses-self-employe...

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Note added at 3 days4 hrs (2017-06-20 14:11:06 GMT)
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Here is the form used to calculate the estimated tax penalty (underpayment penalty)....the final calculated amount then goes to line 79 (if form 1040, or other line # if different tax form) next to the entry "estimated tax penalty"......it doesn't involve any "estimating" or "schaetzen" in itself....

https://www.irs.gov/pub/irs-pdf/f2210.pdf