You are expected to pay whatever it is you owe, regardless of whether or not you have received the initial refund.
If you are unable to pay the full amount right now, reply to the IRS letter saying that you are unable to make payment in full until you receive the refund. Always reply to IRS letters, even if you can't immediately do what they want.
Perhaps that will buy you 30 days. But eventually, you are going to (1) have to find the money and send it to them, or (2) enter into a payment plan with the IRS where you can pay it out over time. You can do this online at this webpage.
But whatever you do, keep talking to them.
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