Offset Bypass

I found out about something called Offset Bypass Refunds; under certain limited circumstances where "significant financial hardships" exsist manual refunds may be issued without first satisfyingt outstanding tax liabilities. I found out that you use forms 5792 and 3753 and provide proof of your hardship. I could not find the forms and I do not know how to do it so I will gather my proof and go to a tax professional.