Hi, it sounds like you are referring to a refund offset. This occurs when an IRS refund is reduced or intercepted to pay off delinquent debt, such as past-due child support, outstanding student loans, or unpaid state income tax.
If your refund is being offset you will get an explanatory letter from the Bureau of the Fiscal Service, or State Department of Revenue. You can contact the Bureau of the Fiscal Service at 800-304-3107 if you did not receive a letter but believe your refund is being offset. They can also give you more information on the appeals process.
follow this link for more information on Refund Offsets and how to appeal them:
www.irs.gov/taxtopics/tc203.html
I hope this helps.
