What will she do? She can't pay the $$ back to IRS.?

My mom just found out that she had made a mistake on her 2008 tax return, while she is ready to do her 2009 tax return. She got $3000 refund for 2008, acturally she would owe $2500 because of a typo on her federal income withheld amount. She paid off her credit cards with the refund. What should she do? She doesn't have the $$ to pay IRS back. I told her she needs to file an amendmment, but if she does, she needs to pay IRS about $5,000 which she dosen't have. Please help. Thanks.