Back taxes and the new stimulus: what's the logic here?

[intrepidity]

I read here on DU the other day that the new stimulus payment will be diverted in cases where back taxes are owed.

Doesn't that completely defeat the purpose of getting money into the hands of those most desperately in need?

Why were the prior two payments exempted, and what happened to make it so the next one isn't? Can/will Biden do anything to change it?

I suspect there are going to be a LOT of surprised and angry, desperate people expecting a $1,400 relief check.

[Hoyt]

1. First, I don't think the upcoming stimulus checks will necessarily be subject to any back tax

recovery at time of issuance. According to article below, both the IRS and Congress is aware of the potential problem for the upcoming stimulus checks.

As to previous stimulus checks, the issue has to do when someone who owes back taxes does their 2020 tax return and ends up with a refund because they did not get the full stimulus checks previously. Again, the IRS and Congress are aware of this looming problem when people get around to their taxes. The IRS has even discussed steps it could take for people with lower incomes -- "The IRS is 'looking into this issue and is exploring ways to exercise its discretion to help vulnerable taxpayers . . . . ."

https://www.kiplinger.com/taxes/602181/stimulus-check-irs-can-take-recovery-rebate-credit-for-child-support-other-debts

[intrepidity]

2. Ah, thanks for clarifying

and thanks for the link