CNN: Those taxpayers (or businesses) that owe in excess of that amount will have to break the payment up into two or more checks or transfer the money electronically via Fed Wire to cover the debt. Any checks exceeding the limit will be returned.
The government does not have processing equipment that can handle checks of more than $1 million. So any checks that include seven figures or more must be manually processed. But since that increases the risk of errors, fraud and uncollectable funds, Treasury has decided to minimize the risk by limiting checks to eight figures or less.
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