actually edrick, you are wrong
it is up to the discression of merchants to decide what they can and cannot accept
like most fast food restaurants in the states wont accept bills above $20
the only people that HAVE to accept any form of legal tender is the government.
so if you owe the irs money you can pay in pennies
The Internal Revenue Manual
Part 21 - Customer Account Services
Chapter 3 - Taxpayer Contacts
Section 4 - Field Assistance
says:
"21.3.4.7.2 (04-01-2007)
"Cash Payments
"1. The IRS must accept cash payments from taxpayers who do not have a check or money order, are unable to obtain one, or insist on paying in cash."
This is followed by
"21.3.4.7.2
"Procedures For Accepting Cash Payments
"1. General procedures for accepting cash payments are:
"A.Ensure that the taxpayer has the exact amount of the payment. DO NOT MAKE CHANGE.
"B. Count the cash carefully in the taxpayer's presence..."