I see nothing that would prevent the IRS from taking the tax/fine/levy whatever out of a persons refund.
Someone on Fox discussed this- the gist was that if two people owed the fine, and one had any money coming from the gov.,but the other didn't- and the IRS took from one but the other, it violates the mandate that government can't pass any laws that 'favor' one citizen above another. Which is the basis for at least one of the lawsuits being filed.
Nevada claims the Senate bill is illegal because
"the United States Constitution makes numerous references to states having "equal standing", also duties, imposts and excises are to be "uniform throughout the United States."
Refers to any state receiving special considerations.
But they're not done "fixing" it yet. It is, was and always shall be a colossal clusterf*ck.