my ex wants to claim our son every other year. He owes back child support and has not filed taxes due to him having to owe taxes.” If i allow him to claim the child will the IRS get paid first or will I get my back child support”----->Child support takes precedence over MOST voluntary and involuntary dedcutions. Federal tax levies take second priority after wages withheld for child support( if received prior to tax levy). If a tax levy is in place prior to the child support order, then your ex’s employer MUST call the issuing agency so that an alternate payment plan can be worked out with the IRS, OK??