IRS tax agents visit California carwash demanding... 4 cents

"They were deadly serious, very aggressive, very condescending," said Harv's owner, Aaron Zeff.

Zeff, who also owns local parking lots and is the president of the Midtown Business Association, finds the situation a bit comical.

"It's hilarious," he says, "that two people hopped in a car and came down here for just 4 cents. I think (the IRS) may have a problem with priorities."

However, the situation is not that funny, considering that the original debt of 4 cents, stemming from the 2006 tax year, was topped by penalties and taxes and was listed as $202.35 in total.

Now Zeff is trying to investigate how penalties and interest could be so high on such a small debt. The owner of the carwash said he had never been told he owed any taxes or that he was charged by any late-payment penalties during the last the four years.