What can I do about the IRS giving my return to a collection agency?

I don't owe debtor any money. I have disputed the charges, which is over 4 years old and this is the first time I have ever heard about it. The IRS is saying that they have no check and balance system to recoup my money. That it is completely up to the receiving agency to give me money back. It just doesnt seem right to me. Any help you can give me will be much appreciated.