IRS Tax Notice Question

Hey there, I just got this tax notice on my IRS Account. Why did my account have a penalty? I'm just confused overall about taxes. I usually have an accountant work through my taxes.

Your refund has been increased to $44.00 because your penalty for failing to pay estimated tax payments was reduced. We reviewed your Form 1040 for tax year 2025 and found you miscalculated your estimated tax penalty. According to our calculation, the penalty reported on your return is greater than the penalty due. What happens next You’re due a refund of $44.00. If you haven’t already received a refund you should receive it within 4 – 6 weeks if you don’t owe other tax or debts we’re required to collect. If you were in a federally declared disaster area, you may have been granted additional time to file returns and pay taxes. We considered any such time when we computed your penalty. Billing summary According to our calculation, the estimated tax penalty reported on your return is greater than the penalty due. Our correction reduces the penalty to $44.00. As a result, the amount you owe has changed. Description Amount Tax you owed $1,097.00 Other payments and credits -$1,141.00 Refund due $44.00

Thanks!