: The IRS will first send a bill (often a CP14 notice ) that explains the balance due, including any accrued interest and penalties.
: Depending on the debt amount, the IRS may offset your entire refund or just a portion of it. Payment Options tax-topic-201
: This process continues until the debt is satisfied or the legal collection period expires. : The IRS will first send a bill
If you are expecting a refund but see , the IRS may be applying that refund to your past-due federal taxes. tax-topic-201
Are you currently seeking to , or are you disputing the balance owed? Is the IRS withholding a current refund due to this topic?