Subject: New Tax

The only thing that the IRS has not yet taxed is the penis.
This is due to the fact that:
40% of the time it is hanging around unemployed,
30% of the time it is hard up,
20% of the time it is pissed off and
10% of the time it's in the hole.
It has two dependents, but they're nuts.

Effective January 1, 2001, penises will be taxed according to size. The brackets are as follows:
10"-12" Luxury Tax
8"-10" Pole Tax
5"-8" Privilege Tax
4"-5" Nuisance
Taxed Males exceeding 12" must file under capital gains.
Anyone under 4" is eligible for a refund.

** PLEASE DO NOT ASK FOR AN EXTENSION!
Issues still under consideration are as follows...

Are there penalties for early withdrawal?

Do multiple partners count as a corporation?

Are condoms deductible as work clothes?

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