HI. According to irs.gov:
The Department of Treasury's Bureau of the Fiscal Service (BFS) issues IRS tax refunds and Congress authorizes BFS to conduct
the Treasury Offset Program (TOP). Through the TOP program, BFS may
reduce your refund (overpayment) and offset it to pay:
- Past-due child support;
-
Federal agency non-tax debts;
- State income tax obligations; or
- Certain unemployment compensation debts owed to a state (generally,
these are debts for (1) compensation paid due to fraud, or (2) contributions
owing to a state fund that weren't paid).
You can contact the agency with which you have a debt to determine
if your debt was submitted for a tax refund offset. You may call BFS's
TOP call center at the number below for an agency address and phone
number. If your debt meets submission criteria for offset, BFS will
reduce your refund as needed to pay off the debt you owe to the agency.
Any portion of your remaining refund after offset is issued in a check
or direct deposited as originally requested on the return.
BFS will send you a notice if an offset occurs. The notice will
reflect the original refund amount, your offset amount, the agency
receiving the payment, and the address and telephone number of the
agency. BFS will notify the IRS of the amount taken from your refund
once your refund date has passed. You should contact the agency shown
on the notice if you believe you don't owe the debt or if you're disputing
the amount taken from your refund. If you don't receive a notice:
- Contact the BFS's TOP call center at 800-304-3107 or TDD 866-297-0517,
Monday through Friday 7:30 a.m. to 5 p.m. CST.
- Contact the IRS only if your original refund amount shown on the
BFS offset notice differs from the refund amount shown on your tax
return.
For more information see this link:
https://www.irs.gov/taxtopics/tc203.html
