Innocent Spouse question

[Koko]

I have an Innocent Spouse claim with the IRS. while your claim is being investigated the IRS will not offset your refund for the debt…I recieved my refund last year. This tax season my claim is still under appeal and my refund again cannot be withheld until the process is complete and a final decision is made. My question is this: last year while I did get my federal refund the state of Ohio kept my state refund because of the IRS debt, even though it wasnt collectable at the time. They are set to do the same thing this year. Does anyone have any insight as to why the state would keep money that the IRS cant even collect? Could I get my refund back that they kept last year? No, I do not owe any state taxes.