No. The vehicle credit is only for the tax year when you purchased the vehicle, it does not apply to any back taxes owed.
If your 2017 tax return has a tax refund and you owe back taxes for prior years, the IRS will seize the tax refund and apply the refund to the taxes owed. If the refund satisfies the debt the IRS will send you the remainder of the refund. If the refund does not satisfy the debt the IRS will send you a bill in the mail for the taxes owed plus penalties and interest.
