Here's a Detroit lawyer who got a letter from the IRS telling him he owed 5 cents, and that he had better pay up to avoid "additional penalty and/or interest".
He also got a letter from the IRS telling him he was due a refund of 4 cents. But that if he really wanted it, he would have to request it, since it was under a dollar.
If you owe them less than a dollar,
"You're our debtor
and you need to pay!"
But if they owe you under than a buck,
you need to write them a letter
or else you're out of luck.
Funny how it works out that way.