The Treasury Offset program requires court order and usually state enforcement involvement. Contact your divorce attorney for the details. This is not a process you want to attempt without some form of legal assistance.
Evan A. Nielsen is licensed to practice law in California and handles federal tax matters throughout the U.S. The information provided here is for educational purposes only and is not intended as legal advice for a particular matter. This response does not create any attorney-client relationship with the author. For specific advice about your particular situation, please consult an attorney.