If the tax refund offset payment is from an individual tax return, it will take at least 10 weeks for the payment to be credited. For a joint tax return, it may take up to 6 months for any federal (IRS) offset payment to be applied.
In the summer, the preferred direction for a ceiling fan to spin in is a counterclockwise direction as you look up at the fan blades. You will feel a cool downward airflow as you stand directly under the fan. In the winter, the preferred direction for a ceiling fan to spin in is a clockwise direction.
The reason the fan is set to rotate clockwise on low is to keep from creating a strong draft, which would cool you down just like it does in summer. Instead, the air near the ceiling is pushed up and outward, causing it to circulate down near the perimeter of the room.