Is there a threshold amount IRS writes off as uncollectible?

[onestop73]

Hello out there,

I was asked; therefore, asking now. A person forgot to include 1099-INT due just now (2021) finding it amongst all the other paperwork one has shoved in desk drawers; asked to amend their tax return and upon entering it, realized the difference is $6.00 due (TY2019). Suggestions: submit the amendment or will the IRS just write it off as under a limit amount of collections. Does the IRS have an amount that it decides to write off as uncollectible? Thoughts?

Thank you all,

[IRonMaN]

For $6, I would just let it die a natural death.  Under a worst case scenario in which the IRS does waste their time for such a piddly amount, the client will get a bill for $7, including penalties and interest and they can pay it then.

[BobKamman]

I just add a few dollars to the next client's return, so the government comes out even.