Can the IRS keep your federal refund to pay restitution?

Yes, the IRS can withhold your federal tax refund to pay restitution if you owe it as part of a court-ordered judgment, such as for criminal activities or fraud. This typically occurs when the restitution is part of a federal conviction, and the IRS is authorized to offset refunds against such debts. However, they cannot seize your refund to pay restitution for non-federal debts, such as state court judgments. If you believe this has happened in error, you can contact the IRS for clarification.