That's a great question.  Let's review:

1)  If you pleased IRS by filing early and owed taxes for prior years, they took your RRC refund. 

2)  If you waited until now, IRS changed its mind thanks to some pressure from Congress and the NTA, and has announced it will not apply your RRC to prior-year taxes.

https://www.taxpayeradvocate.irs.gov/news/nta-blog-update-on-offset-of-recovery-rebate-credits-the-i...

3)  But it's not clear to me whether taxes owed for 2020 will also be offset by the RRC.  Probably.  Even though IRS screwed up on sending many EIPs, especially the second one.