Child Support debt
would be offset first.
According to the
IRS' Internal Revenue
Manual 21.4.6 (08/31/2018):
The priority of offsets within Treasury Offset
Program are:
- Office of Child Support Enforcement
- Temporary Assistance to Needy Families (TANF) (payments to the
state) and/or
- Non-Temporary Assistance to Needy Families (non-TANF) (payments to
the custodial parent through the state)
- Federal
Agencies
- State
Income Tax obligations
- Unemployment
Compensation
