It's not exactly "seizing" when they are holding their own money in their hands, but why wouldn't they?

" Current year has a refund"

Yes, that is what they do with a refund.

Although this year, sometime earlier this month they started paying out the RRC part of it anyway.  Maybe you can credit-elect that much.  

That's good to know.  I was wondering how they were going to handle the RRC portion of overpayments since the CARES Act prohibited refund offsets for prior year tax liabilities.

Thanks!

I mean can the IRS seize an overpayment applied to next year's estimates and ? The overpayment does not include an Recovery Rebate Credit (RRC)

Thank you

Yes and they most likely will.