Retirement tax questions

Thank you for your speedy reply, but...
That much, I know. I don't understand a whole lot about taxes and the IRS but, I'm under the impression that since my mom owes back taxes and this process is electronic, the IRS would just take her return automatically and she wouldn't see any of it. (Maybe I'm wrong; perhaps she receives her return and responsibility falls on her to pay the IRS *independently of TurboTax and their electronic processing*)

I'm just curious if TurboTax would collect their fee first BEFORE the IRS collects her refund.