No, not all IRS Taxpayer Assistance Centers (TACs) take cash. The IRS has specific policies and procedures regarding the acceptance of cash payments at TACs.
- Limited Acceptance of Cash Payments: Not all IRS TACs are equipped to receive cash payments, and even fewer are equipped to handle large cash payments of $10,000 or more. The IRS requires taxpayers to call the appointment line at 844-545-5640 to schedule an appointment at a TAC that can accept their cash payment. This ensures that the taxpayer is directed to a location that can handle their specific payment needs.
- Security and Staffing Considerations: The IRS limits the acceptance of cash payments to certain TACs due to security and staffing considerations. TACs with fewer than three full-time employees may be granted a deviation from accepting cash payments. This is to ensure that there are adequate safeguards in place to protect both the IRS and taxpayers.
- Appointment Requirement: Taxpayers must schedule an appointment to make a cash payment at a TAC. This allows the IRS to ensure that the appropriate security measures and staffing are in place to handle the cash payment safely and efficiently.
- Safety and Security: For safety and security reasons, the IRS does not publicly post the locations of TACs that accept large cash payments. This information is provided to taxpayers when they call to schedule an appointment.
In summary, while the IRS is legally required to accept cash as payment for taxes, it limits the acceptance of cash payments to certain TACs that have the necessary security measures and staffing in place. Taxpayers must call ahead to schedule an appointment at a TAC that can accept their cash payment.
Sources:
IRM Part 21. Customer Account Services. Chapter 3. Taxpayer Contacts. Section 4. Field Assistance
PMTA 01942
IRM Part 3. Submission Processing. Chapter 8. Deposit Activity. Section 47. Manual Deposit for Field Office Payment Processing
