If person owes the IRSand back childsupport when they get tax return,who gets 1st priority on garnishment?

( If someone owes the IRS money, and also owes a few thousand on back child support, when they file for their taxes and qualify for say a 2000 refund, the IRS will intercecpt that money. But where would the priority lie? Would the money go to the IRS or would the back child support be paid first? I am an X wife with an X husband who owes both, so I'm wondering if I should count on seeing any money at tax time? LOL)

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