Consider the following code:

BufferedWriter wr;
try {
  wr = Files.newBufferedWriter(path, Charset.forName("US-ASCII"));
  wr.write("\u00ff"); // unmappable character written
  wr.flush(); // expectedly throws IOE
} catch (IOException ioe) {
  . . .
} finally {
  if (wr != null) {
    wr.close(); // unexpectedly throws IOE !!!
  }
}

The IOE (actually UnmappableCharacterException) is thrown by close() method unexpectedly.