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The US government is unable to accept cheques of $100 million or more, because it cannot process them without risk of theft, fraud or error.
The IRS has said it will reject all tax payments above $99,999,999 in future, because that amount is all the processing equipment can currently deal with.
The Associated Press reports that cheques of this amount have to be processed by hand, increasing risks that money will be lost or misdirected.
From next year, those who pay such amounts will have to wire it electronically, or otherwise write more than one cheque.
The Federal Reserve say that most commercial banks cannot process cheques larger than ten digits, including cents, and that federal agencies have been prohibited from depositing this amount for years.
However, the IRS accepted 14 cheques for $100 million earlier this year.
According to the IRS nearly 90 per cent of individuals already file their taxes electronically.
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