Tax refund interception
A tax refund interception, also referred to as a tax refund offset, is the act of an agency responsible for sending tax refunds using all or part of a refund to fulfill an obligation of the taxpayer rather than sending the money to the taxpayer him/herself. Some common obligations for which tax refunds are intercepted include student loans, child support, fines, restitution, and wage garnishments; however this is usually done if said debts are in considerable arrears.