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DETROIT — 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.

Howarth then received a second letter telling him the government owes him money — four cents. He was told he would have to request the refund because it’s less than $1.

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