Presented by Alvin S. Brown, Esq., tax attorney, formerly with the Office of the Chief Counsel of the Internal Revenue Service. E-Mail: info@irstaxattorney.com Home Page: www.irstaxattorney.com
Call (888) 712-7690 for all IRS tax issues, problems and emergencies.

Taxpayer Help and Education

Failure to Pay Child Support and Other Federal Obligations

Topic 203


Your tax refund may not be refunded to you if you are delinquent in child support payments or you have a past due Federal debt (such as a student loan). Under the law, State and Federal agencies refer names of taxpayers who are behind in their support payments, taxes and loans to the IRS so that their refund may be used to pay debts owed.

Before a refund can be issued to you, the IRS must determine if you owe any federal taxes from prior years. Your refund would first be applied to any unpaid federal taxes; any remaining amount would be applied to any delinquent child support, state taxes and othe