"One might find a dispute of such a small amount trivial, but petitioner is very earnest," said the decision. The court denied her claim, saying that the IRS already gave her the money, crediting it against the following year's tax liability. 

"[N]o interest on that amount is included in the IRS computation. Finally, the petitioner was not disadvantaged by the treatment of the $87.08 ultimately provided," said the decision.