Your bank is not compelled to accept the check for deposit or to accept your wife as a depositor. A check cashing business would probably not accept it either, since there is no way for anyone to verify your wife's endorsement or the validity of her power of attorney.
Whether another bank in your area would be more accepting of the endorsement or power of attorney, is not known. Contact one or more of those banks to explain the situation and ask if it or they would accept your business. Failing that, you could contact the IRS to find out if there is any way the check can be reissued in your name alone or the funds direct deposited to your account.
BankingQuestions.com is a free service made possible by the generous support of our advertisers. Advertisers are not responsible for site content. Please help us keep BankingQuestions.com FREE by supporting our advertisers. When you see an ad for a product or service you may have an interest in, click through to learn more.