Applicability of the method of intermediate problems to the investigation of the energy eigenvalues and eigen- states of a quantum dot (QD) formed by a Gaussian confining potential in the presence of an external mag- netic field is discussed. Being smooth at the QD boundaries and of finite depth and range, this potential can only confine a finite number of excess electrons thus forming a realistic model of a QD with smooth inter- face between the QD and its embedding environment. It is argued that the method of intermediate problems, which provides convergent improvable lower bound estimates for eigenvalues of linear half-bound Hermitian operators in Hilbert space, can be fused with the classical Rayleigh-Ritz variational method and stochastic variational method thus resulting in an efficient tool for an alytical and numerical studies of the energy spec- trum and eigenstates of the Gaussian quantum dots, confining small-to-medium number of excess electrons, with controllable or prescribed precision. Various theoretical and experimental aspects of the physics of nano-sized and low-dimensional systems have been under steady uninterrupted development for decades, but only in the last ten- fifteen years of research activities in the field, considerable extra momentum has been gained which can be partly ascribed to the progress in nanofabrication of these systems, partly to the development of new experimental techniques but, most of all, to a general continuous trend and desire to diminish the size of components of integrated electronic circuits down to the so-called mesoscopic scale. Among low-dimensional systems of various kinds, quantum dots are potentially fit for many practical applications and are currently thought to be promising building blocks for novel electronic, spintronic and optoelectronic devices. Reliable estimation of the energy spectrum and eigenstates of a quantum dot is a typical purpose of almost every theoretical study because their properties crucially stipulate the relevant physical characteristics of the quantum dot standing alone as a part of electric circuits or interacting with the environment through its various interfaces. As a matter of fact, nearly all the mathematical methods, developed within the domain of quan- tum mechanics so far, have already been employed in the theory of quantum dots in various specific applications though on a varying scale. The most frequently applicable methods of approximate calculation of eigenvalues and eigenstates of realistic physical models of low-dimensional quantum systems, quantum dots among them, are various numerical methods which permit either direct calculations of the magnitudes in question without proper error estimates or, at best, provide the calculations with nonincreasing or even convergent upper bounds for the eigenvalues. The widely applicable Rayleigh-Ritz method does it but, again, without error estimates. To control the error of the approximations provided by the upper bounds for some quantity it would be enough to derive the corresponding lower bounds which are highly desirable to be