NEW IRS TAX LAW

IRS Penis Taxation Form

January 1, 1997

To: All Male Taxpayers
From: IRS
RE: Notice of Increase in Tax Payment Form 1040P

The only thing the IRS has not yet taxed 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 this, it has two dependents and both are nuts. Accordingly, starting January 1, 1997 your penis will be taxed according to it's 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.

*12-10 inches --Luxury Tax --$50.00
10-8 inches --Pole Tax --$30.00
8-6 inches --Privilege Tax --$15.00
6-4 inches --Nuisance Tax --$5.00
4-2 inches - Hamster Tax -- $1.00

Please Note:
- Anyone under 2 inches is eligible for a full refund.
-*Males exceeding 12 inches must file for Capital Gains.
Please do not request an extension

Sincerely,
Pecker Checker
Internal Revenue Services