I have never heard of this before and was wondering if else has.

A clients accountant requested that the clients IRA – RMD be made payable and sent directly to IRs. His rational is if it goes directly to the IRS and not to the IRA owner, it can then be classified as a “withholding” under payroll rules as therefore “ratable” as if paid through out the year and NOT as a quarterly estimated tax payment. Thereby reducing or avoiding any underpayment fees and penaties.

Does this really work?