Careful, this is from an old IRS memo.

Internal Revenue Service
**************************************************************
To: All Male Employees 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 peter. 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, 1997 your peter will be taxed according to size.

The categories are as follows:
10 ¨C 12 inches Luxury Tax $30.00
8 ¨C 10 Pole Tax 25.00
5 ¨C 8 Privilege Tax 15.00
4 ¨C 5 Nuisance Tax 3.00
Males exceeding 12¡å must file under capital gains.

NOTE: Anyone under 4¡å is eligible for a refund.
PLEASE DO NOT ASK FOR AN EXTENSION!

Sincerely,
Pecker Checker
I.R.S