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                     Internal Revenue Service
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 To: All Male Employees
 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, 1997 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 under capital gains.

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

                                 Sincerely,
                                 Pecker Checker
                                 I.R.S