Cases from cite.case.law:

In FRIEDMAN,, 184 B.R. 890 (N.D.N.Y. 1995)

. . . the Department filed a Proof of Claim in the amount of Three Hundred Seventy-Six Dollars and 71/100 ($376.71 . . . that the only priority claim it had with respect to the individual Debtor was one in the amount of $376.71 . . . listed the debtor as "Bernard Friedman, AKA: Bemie Friedman” — for personal income taxes totalling $376.71 . . .

In FRIEDMAN,, 184 B.R. 883 (Bankr. N.D.N.Y. 1994)

. . . claim on January 6, 1993, with the caption, “Bernard Friedman, AKA: Bernie Friedman,” in the amount of $376.71 . . . that the only priority claim it had with respect to the individual Debtor was one in the amount of $376.71 . . . of $258,858.23, was filed by the Department on December 12, 1992, and Claim No. 7, in the amount of $376.71 . . .

T. S. v., 100 T.C. 180 (T.C. 1993)

. . . unable to locate any bank accounts in the Chattanooga, Tennessee, area and obtained, for the IRS, $376.71 . . .

UNITED STATES, PERTUN CONSTRUCTION COMPANY, v. HARVESTERS GROUP, INC. Pa., 918 F.2d 915 (11th Cir. 1990)

. . . , we affirm the district court’s award below, but reduce the amount of damages by $1,200, from $69,-376.71 . . .

UNITED STATES BOBBIN SHUTTLE CO. v. THISSELL, 137 F. 1 (1st Cir. 1904)

. . . Dear Sir: Your several communications of the 20th inst. with two checks, respectively for $464.22 & $376.71 . . .