In general, the IRS can hold your refund if there is a balance owed for previous tax years. There is a chance if the balance due has not been recorded on your file, that the refund will still come to you. If the IRS takes your refund, you will receive a notice from the IRS stating they are applying your refund to a previous year. It will also be recorded on your account .
For more information on your rights during an audit, see the link below:
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