prohibit the IRS from collecting prior year taxes owed from current year refunds.

The IRS should not have the right to collect prior year taxes owed from current year refunds without a signed agreement with the person who owes the back taxes. The federal government should not have the right to legally garnish previous year tax disputes any more than it should enter a person's home without a warrant. This is a violation of a person's right to liberty and freedom as provided by the Bill of Rights in the Constitution.