Yes, the third Form 1099-R will be considered cashed out since you used the distribution to pay the IRS (choose "did something else with it (cash out, etc.)"). This assumes that you didn't use other funds to replace the taxes withheld (didn't use your cash to put this amount into the Roth IRA).
If you are under 59 1/2 you will be subject to the 10% early withdrawal penalty for this distribution.
[Edited 2/25/2023 |12:24 pm PST]
@CGSRwr
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