INTERNAL REVENUE SERVICE

OFFICIAL GOVERNMENT NOTICE


December 31, 1997


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
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, 1998, you 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,

Pecker Checker
Internal Revenue Service