New Taxes

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, 1998 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