Delinquent student loans – where to start? Also tax refund question.

My niece is past due on her student loans. Upon reviewing her credit report she has about 15 separate accounts with Direct Loans all past due starting 11/2025. She has just ignored them since graduating. She is wanting to start getting this straightened out but we are unsure where to start. She is only making about $20,000 per year and has $30,000 to $40,000 in loans.

Also she filed an extension for her tax return. She should get about $7,500 as a refund. Will the IRS take the refund, we saw that there was a pause until July 1st but not sure if that is still accurate. Would like to use some of refund to help get loans started repaid. However if the IRS will withhold the refund the father of her kids will claim them instead.

What is the best way to get on top of loans and will she get refund? Thanks in advance