The IRS knows nothing of your choosing to pay the TT fees with the federal refund ... this is an IRS only issue.
What is the difference between tax Topic 151 and 203?
203 still means partial refund 151 is when they take your whole refund.
So the IRS is only looking to reduce your refund not grab the entire amount ... t may not be an traditional "offset" for back taxes or child support ... it could be the RRC or CTC if you did not enter the correct advance payments of either the third stimulus payment or the advance CTC payments.
