If i get a deferment on my student loans will the IRS still take my taxes?

also if my student loans are in delinquent status and not sent to a collection agency will the IRS still take my taxes. cause i heard they only take them only if its been like 2-3 yrs and you have not attempted to make a payment or contact them. one last thing what if it hasn't been that long since your loans are due, like a few months due..will they take them still...i just really need to know, thanks to all that can help me with this question!