Tom,
Let me tell you how you can get what you want.
Write a check.
Make it out to the US Treasury.
Write the amount you wish to donate.
Put in an envelope, Address it to the IRS.
Lick a stamp, affix it and put it in a mailbox.
Now stop your caterwauling drama.
Yours truly,
chickensoup
Don't sent it to the IRS - it will just refund the excess. The IRS isn't authorized to accept more than the taxpayer owes in taxes, penalties, and fines. Send the donation directly to the Department of the Treasury. The Treasury can accept it.