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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