ARI SHAPIRO, host:
Good morning, I'm Ari Shapiro. James Howarth of Detroit has a new pen pal, the IRS. First came a letter in November that said he owed the IRS a nickel. Pay the five cents, the letter said, or face additional penalties. Then came a second letter saying the IRS owes him four cents. And it said he won't get the money back automatically since it's less than a dollar. Mr. Howarth called the IRS toll-free number to sort it out. But after waiting on hold, and waiting, he gave up. This is Morning Edition.