Federal loan recovery.
I have posted this because it is not clear from the answers so far that there is awareness of what is actually meant by tax and social security offsets in this context.

See:
Debtors can be subject to legal action initiated by the parties to whom they owe money. However, sometimes the federal government can directly seize tax return funds in an action called a tax refund offset. Only certain types of debt can be addressed in this manner. Examples include the cases of federally guaranteed student loans or judgments for child support. Offsets can also apply to payments such as from Social Security
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Once the obligation is delinquent to a significant enough degree, the creditor may seek to become certified to collect the debt via tax refund offsets.

In other words, it has nothing to do with tax deductions, just that if you have a tax refund or a social security payment owing you, it can be seized and offset against the balance of your debt.