How much back child support do I have to owe before my federal taxes are offset and they take it?

What's the process if my taxes are going to get offset? Will I need to see a judge? Or will the IRS and Recovery services just do it?

The state which supervises the child support payments will file a garnishment notice with the IRS, who will then confiscate your federal tax refund each year until you are caight upo with the child support.

At what point the state submits the garnishment varies from state to state.