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.
Reversing the fan so the blades spin clockwise pushes air up toward the ceiling and warms the room. You usually don't have to worry about determining directionality. Just use the switch and remember: Forward in summer, reverse in winter.