If the parent owes certain other government debts, such as federal student loans or federal income tax, the parent’s tax refund will go to pay those debts before back child support is paid. Additionally, the tax intercept program doesn’t help much when a parent doesn’t file his or her taxes, or isn’t entitled to a tax refund, which can happen for various reasons.
https://resources.lawinfo.com/child-support/intercepting-tax-refunds-when-a-parent-fails.html
