Ok TAX question. ‼️‼️‼️‼️‼️‼️‼️‼️

Does the IRS usually take a tax offset tax refund from the other non custodial parent if the 3rd party care taker has an outstanding tax lien? Can they touch that money since its for the "child"❓❓❓❓❓❓❓❓❓❓❓❓