Are you getting ready to write that big check to the IRS?  If so, you should be aware that the IRS is no longer accepting checks in amounts larger than $99,999,999.00.  In Internal Revenue Bulletin 2015-36, the IRS announced that, starting on January 1, 2016, the IRS will begin returning checks in amounts greater than $99,999,999.00 to the originator.  If you are one of the unlucky few who owe this much in tax (I might disagree and say you’re lucky to owe that much because how much do you have left after paying $100 million in tax?) you should be aware that you will have to send the IRS more than one check to make your payment.