The IRS will take care of that for you. You do not enter anything on your tax return about it. If you owe the IRS, they know it and they will offset your refund for the tax you owe. You will receive a letter from the IRS a few weeks after they do that.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
