IRS letter about capital gains

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Question by Scott:
 

I just got a letter from the IRS that states I owe $232 on a 1099-b that was filed were I sold $1457 worth of stock. I purchased the stocks in 2007 to go to school in early 2008. I sold them and made $17.93 dividends on these stocks. My question is how can they charge me $232 for stocks I paid for with money that I had already paid taxed on when it only made $17.93