Have a Tax Question? Ask a Tax Expert
The issue is that you registered your business,and you are therefor expected and required to pay estimated taxes on estimated gross receipts.
Many people besides you fall into this trap.
In Texas as in many other states, the property action would have been to file estimated taxes of zero, and to include an explanation that you have not started business activities.
This is your defense at a hearing or appeals board. You never started business activities, and there for had no estimated receipts on which to base your estimated tax activities.
Then answer these questions in your statement:
1. Why did you register you business if you were not ready to conduct business activities?
2. What prevented you from starting business activities (sales)?