Only you know where your debt is from no one can tell you. You made the debt who did you buy from or charge from who did you make bills with that's where your debt came from who do you owe money to??? You can only answer that not people reading your post. Who ever is billing you you need to work with and if you can not pay for it do not buy it or do not do whatever it is you are going to use credit to do unless it is an extreme emergency.
Here is a link to the IRS topic 203 for refund offset information. They will also send out a letter to let you know why your refund was adjusted. https://www.irs.gov/taxtopics/tc203