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You may be subject to a refund offset if you owe taxes or other agency delinquent debt.
Per the IRS: "If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of your refund may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS"
Read https://www.irs.gov/Refunds/Tax-Season-Refund-Frequently-Asked-Questions (Question 14) for more information
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