Payment to the IRS (3)
I believe the answer is:
tax
'payment to the irs' is the definition.
(I've seen this in another clue)
This is the entire clue.
(Other definitions for tax that I've seen before include "Demand" , "Impose levy or burden on" , "VAT or DIRT, say" , "E.g. VAT" , "Government imposition" .)