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If you had your taxes done at a major chain tax preparation service (Jackson Hewitt, H&R Block, etc.) and have received some type of "Rapid Refund" through them many of them have made arrangements with local banks to cash their checks for you.
Most banks will cash your Treasury Dept refund check as long as you have proper I.D., however most will charge you a fee if you are not a customer. Other locations such as 7-Y's and commercial check cashing companies will also cash IRS refund checks.
Almost any place that will cash your check will charge you a fee if you do not have an account.