Your past tax liability should not keep you from filing your return this year. A very common reason for E-File Rejections is an incorrect AGI enter from your 2015 Tax Return. If possible double check this and other personal information which may be the cause of a rejection.

Nevertheless you are correct the IRS will offset your refund by the amount that you owe.

For more information on correcting issues on a rejected tax return please click on the FAQ below:
https://ttlc.intuit.com/replies/3302275