IRS Demands a Nickel, then Offers a Penny January 5, 2009 Joseph Bishop-Henchman Joseph Bishop-Henchman The IRS sent James Howarth a bill for 5 cents and demanded he pay. Then they sent him a refund notice for 4 cents but said he’d have to request payment since it was under $1. He tried to call to sort it out but couldn’t get a live person. Now he doesn’t know what to do. Just stamping the envelope is 42 cents, after all. Hat tip: Tax Prof Blog Stay informed on the tax policies impacting you. Subscribe to get insights from our trusted experts delivered straight to your inbox. Subscribe Share Tweet Share Email Topics Individual Income and Payroll Taxes