I don't see why you think you would owe this to the IRS?
The dealer took the credit from you and reduced the price of the car for you. So instead of paying $150K you paid $146K. Then the dealer gave you forms to fill out transferring the credit to them.
Once you did that the dealer filed the forms with the IRS to receive the credit. When you file your return and are not eligible for the credit the IRS will send a notice to the dealer rejecting their request for that credit. NO MONEY WILL GO ANYWHERE.
The dealer then needs to contact you and let you know that the $4000 reduction in price that you got is no longer valid and they need you to give them $4000. That is up to the dealer to handle - not you and certainly not on your tax return.
If you agreed to this deal because of bad advice that you got from this dealer I would gather all of the documentation showing that they gave you bad advice and get ready for an argument.
Either way this is not an issue for your tax return.
@yazell-donald
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