BobKamman
Level 15

No.  The CARES Act provided.

“Any credit or refund allowed or made to any individual by reason of section 6428 of the Internal Revenue Code of 1986 (as added by this section) or by reason of subsection (c) of this section shall not be—

“(1) subject to reduction or offset pursuant to section 3716 or 3720A of title 31, United States Code,
 
“(2) subject to reduction or offset pursuant to subsection (d), (e), or (f) of section 6402 of the Internal Revenue Code of 1986, or
 
“(3) reduced or offset by other assessed Federal taxes that would otherwise be subject to levy or collection.”