INTERNAL REVENUE SERVICE

OFFICIAL GOVERNMENT NOTICE

To: All Male Taxpayers

Re: Notice of Increase of Tax Payment ( Form 1040 P)

The only thing the IRS has not taxed is your penis. This is due
to the fact 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 this, it has two
dependents and both are nuts.

Accordingly, starting January 1, 2000, your penis will be taxed
according to size.

To determine your category, please consult the chart below and
confirm this information on Page 2, Section 7, Line 3 of your
standard 1040 form.

10-12 inches -- Luxury Tax $ 50.00
8-11 inches - Polo Tax $ 30.00
6-7 inches -- Privilege Tax $15.00
4-5 inches -- Nuisance Tax $ 5.00

Please note: Anyone under 4 inches is eligible for a refund. 
Males exceeding 12 inches must file for Capital Gains.

Sincerely,

B. Pecker Checker
Internal Revenue Service