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That's not a typical debt that for which the IRS will offset a federal refund, but they may be able to according to the link below. Usually, they will offset a federal refund for such things as past due state taxes, child support, or student loan debts. Without knowing exactly what you owe the MVA or the circumstances, I can't really advise you on this. The only way to know for sure is to contact the MVA or IRS.
Please see the Quick Reference Treasury Offset Program .
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