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Under what circumstances would tax refund money not be intercepted for child support arrearages that are owed?

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Under what circumstances would tax refund money not be intercepted for child support arrearages that are owed?

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Taxes would not be collected from a parent who owes child support but has not filed for taxes with the IRS. If the parent is not due a refund, there would not be a collection from the IRS.

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