WITHHELD REFUND

THE IRS WITHHELD MY REFUND LAST YEAR, WITHOUT AN EXPLANATION OF WHO IT WENT TO OR WHY!
I WANT TO KNOW IF THEY CAN DO THAT. I WROTE A LETTER TO THEM LAST YEAR ASKING FOR SPECIFIC INFORMATION AND THEY SAID THEY DID NOT HAVE THAT INFORMATION. WHAT CAN I DO?

Refunds of income tax is offset first against past-due support assigned to a state, second to debts owed to federal agencies and third, against past-due, legally enforceable state income tax debts. Only after those obligations have been satisfied may any of the balance be credited to future tax liabilities or refunded. So one or more of those has probably occurred. However, Internal Revenue Code Sec. 6402, provides that the IRS must inform you of why you are not getting the refund. Also, the agency that is collecting the refund has a duty to inform you of it.

So I would suggest you call the IRS again, and tell them of your rights to notice under this Code Sec. If then, you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee's supervisor. If the supervisor's response is not satisfactory, you should write to the IRS director for your area or the center where you filed your return.