If you have a government check from West Africa and want to transfer the money to a United States bank, do you have to pay the Internal Revenue Service in West Africa before you can transfer you money to the United States?
No. You don't need to pay the IRS before such a transfer – though you'll need to fill out certain paperwork to report the money transfer to authorities if it exceeds a threshold amount. If the money is income, you'll need to declare it on your income tax return and then pay the taxes due. If it is a gift, other rules apply and tax may be due. Do proper due diligence and consult with a trusted tax professional.
However: Please see the comments above – this sounds like a potential scam.