If you allowed the appeal time on your first notice to pass without appealing, you might have to be responsible for the debt. If the federal government received a judgment against you by suing you in Indiana court, they can collect the judgment from you for 10 years, and maybe even longer. If the state government received a judgment against you by suing you in court, there are no time limits in the state regulations for collecting a debt from you. It is possible that the state could intercept your tax for a debt that is more than 10 years old. You should seek legal help if you find yourself in this situation.
Different rules apply to child support debts.
The state can collect back child support even when current support stops. You should request a form from the tax agency to apply for the release of your portion of the refund. You will not get your refund back in the current year, unless your refund is more than the debt owed. However, if you still owe money, you can agree to a payment plan to resolve the debt. This may not stop future tax interceptions, but it would allow you to have more control over payment of the debt.