Child Support agency has a RECIPROCAL AGREEMENT  with the Internal Revnue Service to collect money from fathers' tax refund. This is the called the Offset of Tax Refund Payments against fathers who owes past-due support.

The offset funds from a fathers tax refund are forwarded to the State enforcing the collection of the past-due support. 31 CFR §285.3

The Department of the Treasury will conduct the tax refund offset program as part of the centralized offset program, known as the Treasury Offset Program, operated by the Bureau of the Fiscal Service, a bureau of the Department of the Treasury.

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