Deductions & credits

Ok ... first let's start with why he was audited ... something was corrected by the IRS and that is what you could have questioned as that time .... so now for what ever the reason the IRS adjusted the return and told you what the new refund amount was and you agreed to it.  Now when the refund is issued they can and will deduct any offsets on the books and there is nothing you can do about that. The iRS should send you a letter explaining what was taken and for what ... if you disagree with that then you have to take it up with the Child Support Division.