@Billy1983
Your State can garnish as well as IRS for Federal.
This Turbo Tax article will provide more information on offsets. Who Can Garnish an Income Tax Refund? https://turbotax.intuit.com/tax-tips/tax-payments/who-can-garnish-an-income-tax-refund/L7cPPzDyc
For more information you can visit the websites below. Treasury Offset Program & Debt Management Services https://www.treasury.gov/services/report-fwa/Pages/treasury_offset_program.aspx
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