The IRS may still accept the return for processing if everything is in good form. They do not examine the numbers initially so they won't know if they are right or wrong. They won't necessarily know any numbers are wrong until they start matching returns to employer (W-2) and institution forms (1099s, etc.) "Accepting" just means that the return meets all the official IRS guidelines to begin processing--not that the figures shown on the return are being accepted.
If they do accept it, the only thing you can do is to prepare an amended return, Form 1040X. So in this case, it's best to hope that it is rejected for some reason.
