Walking along a street a man was attracted by frightened screams from a house. Rushing in he found a mother frantic because her little son had swallowed a quarter. Seizing the child by the heels, he held him up, gave him a few shakes, and the coin dropped to the floor. The grateful mother was lost in admiration.

"You certainly knew how to get it out of him," she said. "Are you a doctor?"

"No, madam," the man replied, "I'm from the IRS."