The IRS does not post the locations of Taxpayer Assistance Centers (TACs) that accept large cash payments for safety reasons and because the locations frequently change. Not all TACs are equipped to handle large cash payments, which are defined as payments of $10,000 or more. To ensure the safety of both taxpayers and IRS staff, and to manage the logistics of handling large cash payments, the IRS requires taxpayers to call 844-545-5640 to schedule an appointment. During the call, the IRS will gather information about the payment amount, the tax period, and the type of taxes being paid, and then direct the taxpayer to the nearest TAC that can accommodate the payment.
Sources:
IRM Part 1. Organization, Finance, and Management. Chapter 4. Resource Guide for Managers. Section 11. Field Assistance Guide for Managers
PMTA 01942
Publication 1544 (9/2014)