Yet another apocryphal story.
In this case, I suspect that your buddy is pulling your leg for whatever reason. Tax enforcement personnel have better things to do than bother anyone about $17 for this year or any year.
I know, you're ready to man the ramparts against the "Tax Gestapo," but you really ought to come up with a better reason than some fantasy.
No, I had to help him in his shed, dig out clear plastic tupperware with the rolls and dragg a couple of them back to his house.
I just talked to him. He still has the letter. I’m going to post it as a full post. Give me a few days. Matter of fact, he said they did it to him again, this time with his personal taxes.
In the mid- to late 80's, New Jersey had a tax amnesty program where people who owed taxes for a long time could pay up without penalties and interest etc. I was half-owner of a business that closed in '85 and got a letter froom the sales tax people that we still owed seventeen CENTS and would have massive penalties if it wasn't paid up. Obviously, the computer spit out this finding without any human checking before sending, but I can easily see the same thing happening with seventeen dollars.
Oh, and I sent them a quarter and told them to keep the change.