January 1, 1997

To: All Male Taxpayers 

From: IRS 

Re: Notice To Increase Tax (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 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 its 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...$15.00 
     6- 4 inches - - Nuisance Tax....$ 6.00 


     *Males Exceeding 12 inches must file Capital Gains 

Please Note: Anyone under 4 inches is eligible for a refund. 
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Please do not request an extension. 
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Sincerely,

Pecker Checker
Internal Revenue Service