IRS demands, returns cents

DETROIT (AP) — James Howarth is a little confused by two letters he has received from the Internal Revenue Service. The Detroit defense lawyer received one letter in November that said he owed the IRS money — five cents.

He was warned that he should pay “to avoid additional penalty and/or interest,” the Detroit Free Press reported Saturday. He then received a second letter telling him the government owes him money — four cents.