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    \\      {|||}    /  ----     "Never raise your hands to your kids.
     \\--------     /             It leaves your groin unprotected."
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     |   DogByte   |                                    - Red Buttons
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To:   All Male U.S. Citizens
 From: I.R.S. Service Center
 Re:   Notice of increase in tax payments

The only thing that the I.R.S. has not taxed yet is your penis.
This is due to the fact that 40% of the time it is hanging around
unemployed, 20% of the time it is pissed off, 30% of the time it is
hard up and 10% of the time it is in the hole.  On top of that, it
has 2 dependants and they are both nuts.

Effective January 1, 1998 your penis will be taxed according to size.

 ------- The categories are as follows: -------
 10 - 12 inches          Luxury Tax      $30.00
  8 - 10                 Pole Tax         25.00
  5 - 8                  Privilege Tax    15.00
  4 - 5                  Nuisance Tax      3.00

Males exceeding 12" must file a capital gains return.

NOTE: Anyone under 4" is eligible for a refund.
PLEASE DO NOT ASK FOR AN EXTENSION!

                                 Sincerely,
                                 Pecker Checker
                                 I.R.S
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                                                  (o o)
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