| The best thing to do is to call the IRS and explain that you do not have the money to pay the tax liability. But, you should also inform the IRS that you are hoping that the IRS will satisfy the tax liability by withholding your stimulus tax refund, and in fact were informed as such by your tax preparer.
I think you should not worry as the IRS is doing exactly that, in that all the stimulus refunds payments to taxpayers are checked to see if the taxpayers owe any back taxes. If they do, the back taxes are satisfied by stimulus payments. | 
