https://www.taxpayeradvocate.irs.gov/news/nta-blog/nta-blog-update-on-offset-of-recovery-rebate-credits-the-irs-has-agreed-to-exercise-its-discretion-to-stop-offsets-of-federal-tax-debts/2021/03/
NTA Blog: Update on Offset of Recovery Rebate Credits (RRCs) - TAS
Jan 8, 2026 - The IRS has agreed to exercise its discretion to refrain from offsetting recovery rebate credits (RRCs) to satisfy federal tax debts.
nta blogupdateoffset