If you owe money to the IRS they will deduct it from any refunds you are to receive.
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You don't mention what the property management company is, but as a general rule, non federal and state agencies, i.e. private companies, can not attach IRS Refund Checks directly. Can they attach your bank account if they go through the procedures? Yes usually. I don't know what Virginia law says, but as a rule, most companies when they offer a settlement, will usually wait until the time expires, but it's not usually required by state law.