In general, a local problem can't be used to offset your federal taxes. By law, federal tax refunds are only liable for offset for
1. federal debts (owed to the IRS or any other federal debt)
2. taxes on unemployment compensation
3. child support and spousal support
4. state taxes.
If you have court costs for any other reason, they can be sent to your state to offset your state refund, but they should not be eligible for collection by the IRS unless the amounts are from a tax case or a child support case.
Are you sure the debt was sent to the IRS and not your state tax agency?
