or money order in payment for internal revenue taxes or internal revenue stamps should be made payable to the United States Treasury ... the term "money order" means: (a) U.S. postal, bank, express, or telegraph money order; (b) money order issued by a domestic building and loan association ... or by a similar association incorporated under the laws of a possession of the United States; (c) a money order issued by such other organization as the Commissioner may designate ... the director may refuse to accept any personal check whenever he or she has good reason to believe that such check will not be honored upon presentment. 26 C.F.R. § 301.6311-1. 15 . The Takings Clause of the Fifth Amendment provides: "nor shall private property be ta 129 Ct.Cl. 619, 641, 124 F.Supp. 608 (1954) (<HOLDING>); DeRochemont v. United States, 23 Cl.Ct. 87
holding estoppel claim could not lie in tort where the facts that support the claim could not support a claim for fraud or misrepresentation holding that the elements of a claim under  3729a2 are 1 that the defendant made used or caused to be made or used a record or statement to get a claim against the united states paid or approved 2 the record or statement and the claim were false or fraudulent and 3 the defendant knew that the record or statement and the claim were false or fraudulent emphasis added holding that party to contract could not with knowledge of the fraud which had been practiced upon him take any benefit under the contract or change the condition of the property  and then repudiate the contract because the taking of a benefit is an election to ratify it recognizing federal constitutional claim against the united states holding that forfeiture of a claim against the united stales is established if any fraud is practiced or attempted to be practiced in proving establishing or allowing a claim