WHAT IS THE TREASURY OFFSET PROGRAM (TOP)?

TOP is a federally mandated collection program that allows for the interception of federal payments (called offset), such as income tax refunds and social security payments, in order to repay established food assistance overpayment claims. This is a joint program with the states, Department of the Treasury, Food and Nutrition Service (FNS), Internal Revenue Service (IRS) and other federal government agencies.

Question: 
WHAT IS THE TREASURY OFFSET PROGRAM (TOP)?