Who can take your tax return for debts?

Just about anyone. It's not a particularly special type of asset. It isn't tax. It's an overpayment or overdeposit into an account that has you tax payments.

And consider - you seem to appreciate that much of your salary could be subject to being taken (garnishment) one way or another. The amount withheld for taxes is completely controlled by you, in how you fill out your W-4. You could have all of you pay withheld and sent to the IRS for estimated taxes. (Interestingly, some actually do this, when say the spouse makes money independently, so no withholding, and they need to have more paid in by years end). But, if you had all of your money withheld for taxes, it wouldn't be available to pay the creditors....and once you determine that your actual tax is much less, so you get a refund, you think you should be able to get it returned and still keep it away from those you kept it from?