"Don't Mess With The I.R.S!" joke

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, 2006 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