Found this in some old papers...kinda funny:

Memorandum

To: All Male Taxpayers

From: IRS


The only thing the Internal Revenue Service has not taxed is your pecker. This is due to the fact 40% of the time it is hanging around unemployed, 30% of the time it is pissed off, 20% of the time it is laid up and 10% of the time it is in the hole. On top of this, it has two dependents and they are both nuts.

Accordingly, beginning May 1, 1979, your pecker is being taxed according to its size, using the pecker-checker scale listed below to determine your category:

10 -12 inches – Luxury Tax - $50
8 – 10 inches – Pole Tax - $25
6 – 8 inches – Privilege Tax - $15
4 – 6 inches – Nuisance - $5

Please insert this information on page two, section seven, line 3 of your standard form – 1046.

Note: Anyone under four inches is eligible for a refund. Please do not request an extension. Males exceeding 12 inches should file under Capital Gain.

Yours truly,
U.S. Tax Department
Internal Revenue


[Edited 7/2/07 14:40pm]