IRS QRTLY Taxes

Looking for some help! 

Mom's taxes: 

 2023  QRTLY  taxes to be paid were $940

So, this is what she paid: 

June 3, 2023 pd $1880

Spouse passed away and the bank account closed before the IRS processed the check June 3, 2023 check.

Return check fee & interest. $58.20. Sent payment to IHC to cover. 

June 15, 2023 pd $1880 

Sept 11, 2023 pd $940

Feb 14, 2024 pd $940 

March 13 2024  $877.60 refund from IRS

April 15, 2024  filed taxes for 2023 using Turbo Tax.  Indicated $4.019 refund 

April 26, 2024  $369.00 refund from IRS 

May 15, 2024 IRS notice she owed $576.20.  

       Payments made $2,553.00 

       Taxes owed         $3.071.00 

May 19, 2024 pd $576.20 to IRS 

June 11, 2024  IRS refund $577.46 

 

Questions 

1- Is this calculation by the IRS correct?  

2- How do I report this on my taxes this year as the refund was not $4,019.00

Thank You