NCP gets intercepted for child support, can the IRS take "the money intended for child support intercept" from the custodial parent to pay CP back taxes?

[mckenney01]

I owe back taxes. Can IRS take refund monies from NCP meant for child support arrears and apply to CP back taxes?

[Lisa995]

What is NCP and CP?

[mckenney01]

Non custodial parent/Custodial parent. I owe back taxes and my child's fathers refund got intercepted for child support.  Since the money ultimately comes to me, will IRS take it?

[Opus 17]

When there are debts that offset a refund, the IRS gets paid first.  Second priority is child support, third priority is other federal debts like student loans.

https://turbotax.intuit.com/tax-tools/tax-tips/Taxes-101/Who-Can-Garnish-an-Income-Tax-Refund-/INF19...