A Michigan man is finding himself the subject of an IRS audit because he listed income of $23 on his tax return because he had sold some vegetables from his garden to a passerby.

Donald Dunklee of Richfield Township told ConnectMidMichigan.com, a site operated by the local NBC affiliate station, that he thinks the IRS flagged the $23 figure because it saw the money as farm income.

He received the $23 from a woman who was driving by his 20-acre property and saw some vegetables she liked in his garden. She wanted to give him a $50 bill, but he refused, saying that was too much. The woman told him she only had another $23 and, when Dunklee refused to accept that, she shoved it in his pocket and left.

Dunklee, having been brought up to be honest, listed the money on his tax return, and that caught the attention of the IRS, which probably questioned why the amount was so low. “I understand the needs of the IRS to keep the honest people honest so to speak, but this seems like overkill to me,” he told reporter Dan Armstrong.

The case is reminiscent of the Idaho tax official who wanted to stop some children from selling pumpkins by the side of the road (see Tax Official Threatens to Shut Down Kids’ Pumpkin Stand).

In Dunklee’s case, the IRS claims it was just a random audit. Still, he is nervous about his meeting with the IRS. We wish him well.