The only thing that the I.R.S. has not taxed is the penis. This is due to the fact that 40% of the time it's hanging around unemployed, 20% of the time it's pissed off, 30% of the time it's hard up, 10% of the time it's in the hole.

On top of all this, it has two dependents, and they're both nuts.

Accordingly, starting January 1, 1999, penises will be taxed according to size !

To determine the category, please consult the chart below and confirm this
information on page 2, Section 7, Line 3, of the standard 1040P form.

10 to 12 inches................Luxury Tax...............$50.00

8 to 10 inches.................Pole Tax..................$30

6 to 8 inches...................Privilege Tax............$15.

4 to 6 inches...................Nuisance Tax.......... $5.00

PLEASE NOTE: Anyone under 4 inches is eligible for a refund.

PLEASE DO NOT ASK FOR AN EXTENSION ! ! ! ! ! ! !

***** Males exceeding 12 inches must file Capital Gains

Sincerely,
Pecker Checker
Internal Revenue Service