My mother paid me but everything I made was spent on her. IRS/ unemployment problems. Any advice?

You really need to consult with a tax attorney and/or a Certified Elder Care attorney to get such a question answered. You should never rely on what anyone tells you from a random internet forum! Plus, who's going to argue with the IRS?? Especially now that our 'esteemed' POTUS has hired an additional 80,000 agents to take a closer look at everything we're doing!

My condolences on the loss of your mom.

Best of luck to you.

Pensgirl, the IRS IS the legal authority when it comes to taxes. There will be now an executor of your Mom's estate. They will handle all of this. If you have questions of your own you should see an attorney to protect your own interests in terms of division of an estate apparently of some size. Go to your Mom's executor, or the Trustee of her Trust if she had a trust rather than/as well as a will. I hope that you kept records if you accepted payment. This will be important when you file your own taxes, or that you kept receipts if you used the money your Mother gave you for her own care.
My best to you and I am so sorry for your loss.

Why do you think a forum like this can begin to answer a legal/tax question like that? You must go to see an attorney or a CPA.