If I owe back taxes and back child support will the IRS take the back taxes first and the balance to child support? or does child support come out first?

[RBBrittain]

Back taxes are usually first; the IRS handles that itself, but child support comes out thru the Treasury Offset Program (operated by another office in the Treasury Department). The IRS exists to collect taxes; they have to do that before paying child support, even if it is ultimately recouped to pay for government benefits to the child and/or custodial parent (one of the main reasons government is involved in collecting it).

[Firered66]

I do not think it is right for the IRS to take all of a refund for back taxes. It should be split between them and the Custodial parent. Us Custodial Parents also would like to be paid for the arrears. We are the one raising the tax payers children. Just a thought for the IRS to consider.