How do I find out if the IRS is going to take my tax refund?
What is the TOPS Program
TOP is one of several debt collection programs offered by the Bureau of the Fiscal Service. Various public laws, statutes, and executive orders govern all of these programs. To learn about these legal authorities, visit Debt Management Services.
How TOP Works
TOP matches people and businesses who owe past-due (delinquent) debts (for example, child support payments) with money that federal agencies are paying (for example, a tax refund). To the extent allowed by law, when a match happens, TOP withholds (offsets) money to pay the delinquent debt.