If you have never filed because your income level didn't require you to, you should not owe the IRS. However, if you didn't file, but should have, the IRS may have completed a Tax Return for you and you could possibly have a balance due.
If you owe the IRS money for prior years, you should have received a notice in the mail stating how much you owe and for what tax year.
You can also use this IRS online link to access your information: https://www.irs.gov/payments/view-your-tax-account.
In addition, you can contact the Bureau of the Fiscal Service (BFS) directly at (800) 304-3107 to find out if there is a pending offset of your refund and for how much.
