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 A new taxDepartment of the Treasury    Internal Revenue Service    Washington, D.C.    To: All Male Taxpayers    RE: Notice of increase of tax payment    Form 1040 - P    The only thing that the IRS has not taxed yet is your penis. This is    due to the fact that 40% of the time it is hanging    around unemployed, 30% of the time it is pissed off, 20% of the time    it is hard up, and 10% of the time it is in the hole.    On top of this, it has two dependents and both are nuts.    Accordingly, as of April 1, 1998, your penis will be taxed according    to size. To determine your category, please consult    the chart below and confirm this informatin on page 2, section 7, line    3, on the Standard Form 1040.    10-16 inches Luxury Tax $50.00    8-10 inches Pole Tax $30.00    5-8 inches Privilege Tax $15.00    4-5 inches Nuisance Tax $5.00    Please note: Anyone under 4 inches is eligible for a refund. Please    do not ask for an extension!!!!!!    Additionally, males exceeding 12 inches must file under Capital Gains.    Sincerely,    Peter Checker    Internal Revenue Service
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