“When I owe them a nickel, I must pay. It’s not optional. But when they owe me,
I have to ask for it.”
James Howarth, a Detroit lawyer, on receiving a bill in November from the IRS, claiming he owed five cents, and warning him to pay up or face additional penalties. He then received a second letter saying that the government owed him four cents, and that he had to request a refund.
(Read the story here.)