Counter-measures? Just brainstorming here:
1. Hang up on the scammer and instantly call the police to report it. No delay. You would at least have a chance for dispatchers to recognize the same address.
2. Tell the caller you have the money, but the bank doesn't open until 9:00am. Make it a point to appear attentive about getting the right address. Promise to show up to set the IRS account to rights. Then instantly call the police.
3. Hmmmm. I wonder if this was a targeted situation, meaning I wonder if it wasn't really a scammer, but somebody who had a grudge against the victim, and decided to hit the victim with a double-whammy. As I understand it, scammers just want your bank account number or a phone check. I can't recall ever hearing of a scammer who wanted the victim to actually bring the money to a certain location.