What is the setting of The Pale King by David Foster Wallace?

The novel features a sprawling number of distinct settings, from David Foster Wallace's home to Leonard Stecyk's industrial arts classroom in high school. All of these settings, however, are fairly transient and appear only in a single scene or chapter. By far the dominant setting of the novel is the IRS Peoria Regional Examination Center, or REC. The REC is a fictional location that seeks to capture the essence of a real IRS REC.