If you received an IRS Form CP21C notice stating that your second stimulus payment was offset to pay 2007 taxes, that was an error.

The IRS updated its Frequently Asked Questions page on January 28, 2021 (https://www.irs.gov/newsroom/economic-impact-payment-information-center-topic-k-general-information at K-4), confirming these notices were sent out in error. According to the IRS, because no payment was issued, no offset was applied. You may still be eligible to obtain your stimulus payment(s) by filing a 2020 tax return.