I was accepted on jan 31st got a message sat that they taking refund of 1966 00 I owe 824 00 for 3rd stimulum I never received 3rd check

For this, you will need to reach out to the IRS directly to get more information about refund offsets and the third stimulus payment.  

To call the IRS: 800-829-1040  hours 7 AM - 7 PM local time Mon-Fri

• Listen to each menu before making the selection.
• First choose your language. Press 1 for English.
• Then do NOT choose the first choice re: "Refund", or it will send you to an automated phone line.
• Instead, press 2 for "personal income tax".
• Then press 1 for "form, tax history, or payment".  
• Then press 3 "for all other questions."
• Then press 2 "for all other questions."  It should then transfer you to an agent.