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, 2003, 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 Tax 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?