A state income tax refund can be garnished (seized) for unpaid/outstanding restitution owed as a result of a state court order (criminal or civil).  However, there exits no legal mechanism for a federal income tax refund to be garnished as a result of such an order. Note:  Just be aware, however, that criminal restitution does not expire.  One way or the other it will have to be paid.  Additionally, restitution is typically required before a person can be released from probation.