Anyone know what branch of the IRS to file a judgement with against a past tenant?

[Tammy Helble]

I have a judgement against a past tenant for past due rent and court costs. With that expressed, it's my understanding I can file that with the IRS againt any potential tax return they could recieve that I would be paid back first. Does anyone have any expereince with doing this and if so can you please direct me to where to go to make this happen? 

Thanks in advance!