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The IRS.
If you owe tax due to the IRS it will show up on line 37 of your Form 1040 and your TurboTax account will show you that you owe. Look at your own tax return when you have prepared it to see if you have a refund on line 35a or a tax due amount on line 37. It cannot be both.
Or do you mean who will tell you if you file and then the IRS changes something and determines that you owe? That information will come from the IRS. They will send you a letter. TurboTax never knows if the IRS changes something on your return. TT gets no information from the IRS after you file your return.
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