Treasury Offset Program enables the IRS to collect taxpayers’ federal tax debts. So, tax topic 151 might appear on your WMR account if you fall behind on your child support or student loan payments prior to filing a return. This tax topic contains an overview of your appeal rights and the list of documents you should look at for more information on how to appeal the IRS’ decision to collect a non-tax debt and prevent further tax liability accrual. Remember that you’re still eligible for a refund if this tax topic appears on your account, but only if the refund amount exceeds the amount you owe.