Since some sort of triage needs to be done, I don't see that this is innately offensive. If it had been - like so much other "guidance" coming out of this racist administration - premised on giving preference based on race, that would be different, but giving a preference to those who (a) are likely to be due a refund on account of overwithholding on wages (the wage withholding system is intentionally designed to overwithhold), and (b) need the money in a much more substantive way than, say, Bill Gates needs his refund, seems to be an appropriate method of triage.