The Penis Tax

The only thing the I.R.S. has not taxed is the 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
                      10% of the time it is in the hole

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

Accordingly, beginning January 1 1998, penises will be taxed, according to
size.

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

         10 - 12 Inches        Luxury Tax         $50.00
           8 - 10 Inches        Pole Tax            $30.00 
           6 -  8  Inches        Privilege Tax      $15.00
           4 -  6  Inches        Nuisance Tax      $5.00

* PLEASE NOTE: Anyone under 4 inches is eligible for a refund.
                           Males exceeding 12 inches must file Capital Gains. 



***PLEASE DO NOT REQUEST AN EXTENTION***
 
                                                                          Sinc
erely, 
                                                                           Pec
k R. Checker, I.R.S. Agent