Q. My friend has 2 judgments against people who owe her money.
The judgments have been recorded. We know they go to
H&R Block every year and have their taxes prepared?
They always boasted about how much of a refund they get.
Is there any way to put a lien on their federal tax refund??

A. Unless the judgments are for state or Federal taxes, they cannot have a lien placed on them directly.

However, if the money is deposited in a bank account that has been attached/levied by creditors, the creditors can lay hands on it that way.
Essentially, the attorney would send letters to all of the local banks, demanding contact and account information for the people in question. The banks send back a letter – “Nope, never heard of ‘em” or “Yup, they bank here, but that’s all the information you’re getting without a court order.”