I underpaid my taxes due to faulty estimation by TurboTax and is now being penalized for it by the Federal Government. Where is the accountability?

If you underpaid by $87, but you paid at least 90% of the taxes due for 2022, you should not have any type of underpayment penalty.  So if your tax liability was over $3,000 and you only owe $87 when filing your return this year, you have the 90% mark and do not owe any type of penalty.  If it is showing a penalty, then you need to continue through with your taxes and go to Other Tax Situations.  

When you do the estimation, this is based on the information you enter into TurboTax when you file your taxes. 

You can get here by selecting

•  Federal
• Other Tax Situations
• Review/Edit
• Show more next to Additional Tax Payments
• Start next to Underpayment Penalties
• Walk through the steps to complete the form and any underpayment penalties you have will go away as long as you paid 100% of last years tax liability or 90% of this years tax liability. 

As for 2023, you should continue to make estimated payments based on TurboTax's calculation, however, you must remember, TurboTax is basing this on 2022 income and any changes you tell it.  If you underestimate your 2023 income, you will need to increase your estimated payments if you do not want to owe anything next year.  However, if you pay 100% of your 2022 tax liability, and do owe next year, then you will take the same steps to have any penalties removed.