One day at the circus, the strong man came on stage with a bunch of lemons, squeezed the hell out of  them, and said: "If there's someone in the audience who can squeeze another drop outa this lemon, I'll give you a hundred dollars.

So this rail thin fellow comes up, squeezes, and whadaya know, there's another drop.

"well I'll be damned,"  the strong man says. "want to try again?" so the little guy squeezes more, and you guessed it, another drop comes out.

"How the hell are you doing that?" the strong man asks.

"I'm an IRS agent," the little guy says.