Thanks to the latest tax cuts,according to "The Blair/McGill Advisory"(www.bmhgroup.com), doctorshave a good opportunity to keepmore of what's theirs. Rather thangiving the government an interest freeloan, they should immediatelyact to reduce their federal income taxwithholdings and/or estimated taxpayments so that they can receivethese tax savings now. However,make sure that your federal withholdingsand estimated tax paymentsare sufficient to avoid an underpaymentpenalty. Self-employed doctorsmust pay at least 90% of their 2003tax liability, or 100% of their 2002tax, as a general rule. However, if thedoctor's 2002 adjusted gross incomeexceeded $150,000, the doctor mustpay at least 90% of their 2003 tax liability,or 110% of their actual 2002tax, to avoid the penalty.