The lyrics of George Harrison’s “Taxman” might drift through your brain as you consider the following brief from the latest Barron’s.

You certainly can’t fault Uncle Sam for being anxious about our $1.3 trillion budget deficit. But taking aim at a couple for owing precisely one cent in back taxes would seem to be going a little far.

Incredibly, the IRS demanded Ken Adami of Alexandria, Va., surrender all property, all rights to property, money, credits, and bank deposits because of the one-penny underpayment. In addition, the IRS said, he would have to pay a late fee of a half percent of the penny every month.

This truly happened; we have seen the documents. When Adami’s tax attorney began looking into the matter, the plot thickened. One official told him this usually only happens if a taxpayer owes $1 or more. Another announced with proper seriousness that the tax bill, including late-fees, had jumped to two cents.

The IRS can’t comment on cases of individuals, but tax professionals surmise that all this was caused by a computer glitch.

To avoid lengthy proceedings, Adami and his wife claimed financial hardship and asked the IRS to resolve the outstanding debt on that basis. “We told them we didn’t have two pennies to rub together,” Adami says. And with that, the IRS finally relented.

It’s enough to make you want to learn a little more about a more libertarian tax policy.