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NATIONAL BRIEFING / AND FINALLY . . .

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Times Wire Reports

James Howarth received one letter in November that said he owed the Internal Revenue Service money -- 5 cents, the Detroit Free Press reported. He must pay to avoid penalties, it said.

Howarth said he received a second letter telling him the government owes him money -- 4 cents. But it said he has to request the refund, since it’s less than $1.

The Detroit defense lawyer says he called an 800 number for the IRS but gave up after spending a long time on hold.

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