"Money Collector" joke

A man was walking down the street when he heard screams coming from an apartment window. A woman was calling for help - her little boy had swallowed a quarter! The man ran into the building and up the stairs to the apartment.

Grabbing the child by the ankles, he shook him up and down until the quarter fell out of his mouth and bounced on the floor.

"Thank goodness you were passing by!" cried the mother. "You must be from the ambulance squad."

"No, ma'am," he answered. "IRS."

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