13/9/19 Tax Refund Interception
 
tax refund interception 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. Such provisions exist within the laws of some governments to force a taxpayer to pay off certain types of debt. Some common obligations for which tax refunds are intercepted include outstanding taxes, student loans, child support, fines, restitution, and wage garnishments. While taxes are sometimes intercepted to pay off the balance to a government-operated collection agency, most places do not allow refunds to be intercepted to pay a private collection agency.