James Howarth has a question about small change for the IRS.

The Detroit defense attorney received a letter in November saying the government was due five cents. The Detroit Free reports Saturday that that Howarth was notified to pay "to avoid additional penalty and/or interest."

Howarth says a second letter told him he's due four cents, but he would have to request the refund since it's under $1.

Howarth says he's not sure whether there is connection between the nickel bill or the 4-cent refund. He's also not sure if he now owes the government a penny or if he's benefiting from a 9-cent swing.

IRS spokesman Luis D. Garcia says the agency doesn't comment on individual accounts.