Only a government creditor can take your tax refund from the source - the legal phrase is called "intercept." Once the tax refund hits your bank account, it is fair game for a creditor with a court judgment or for your bank if you owe them $$$. Hope this perspective helps!
If you owe the government or have had a deficiency judgment on a government backed loan, for instance, you will not be getting a refund until the amounts owed are paid. I suggest you go talk to a bankruptcy attorney in Dearborn to see whether a bankruptcy might be able to discharge or "wipe out" what it is that you owe for (I can't tell without more information about your situation).
This answer is for informational purposes only and may not be relied upon as legal advice.
Michigan allows judgment creditors to attach your income tax refund. The only way I have been able to recover what they already got is to file a bankruptcy by March 31st, and claim an avoidable preference, since there is case law that says the refund is "earned" at midnight on December 31st. Otherwise, I advise my clients to NOT file the Michigan return until after the bankruptcy is discharged.