THE LAST NICKEL!
>
> A father walks into a restaurant with his young son. He gives the young
> boy 3 nickels to play with to keep him occupied. Suddenly, the boy starts
> choking, going blue in the face. The father realizes he boy has swallowed
> the nickels and starts slapping him on the back. The boy coughs up 2 of
> the nickels, but keeps choking. Looking at his son, the father is
> panicking, shouting for help.
>
> A well dressed, attractive and serious looking woman in a blue business
> suit is sitting at the coffee bar reading a newspaper and sipping a cup of
> coffee. At the sound of the commotion, she looks up, puts her coffee cup
> down, neatly folds the newspaper and places it on the counter, gets up
> from her seat and makes her way, unhurried, across the restaurant.
>
> Reaching the boy, the woman carefully drops his pants, takes hold of the
> boy's testicles and starts to squeeze and twist, gently at first and then
> ever so firmly. After a few seconds the boy convulses violently and coughs
> up the last nickel, which the woman deftly catches in her free hand.
> Releasing the boy's testicles, the woman hands the nickel to the father
> and walks back to eat at the coffee bar without saying a word.
>
> As soon as he is sure that his son has suffered no ill effects, the Father
> rushes over to the woman and starts thanking her saying, "I've never seen
> anybody do anything like that before, it was fantastic. Are you a doctor?"
>
> "No", the woman replied. "I'm with the IRS."
>
>
> A father walks into a restaurant with his young son. He gives the young
> boy 3 nickels to play with to keep him occupied. Suddenly, the boy starts
> choking, going blue in the face. The father realizes he boy has swallowed
> the nickels and starts slapping him on the back. The boy coughs up 2 of
> the nickels, but keeps choking. Looking at his son, the father is
> panicking, shouting for help.
>
> A well dressed, attractive and serious looking woman in a blue business
> suit is sitting at the coffee bar reading a newspaper and sipping a cup of
> coffee. At the sound of the commotion, she looks up, puts her coffee cup
> down, neatly folds the newspaper and places it on the counter, gets up
> from her seat and makes her way, unhurried, across the restaurant.
>
> Reaching the boy, the woman carefully drops his pants, takes hold of the
> boy's testicles and starts to squeeze and twist, gently at first and then
> ever so firmly. After a few seconds the boy convulses violently and coughs
> up the last nickel, which the woman deftly catches in her free hand.
> Releasing the boy's testicles, the woman hands the nickel to the father
> and walks back to eat at the coffee bar without saying a word.
>
> As soon as he is sure that his son has suffered no ill effects, the Father
> rushes over to the woman and starts thanking her saying, "I've never seen
> anybody do anything like that before, it was fantastic. Are you a doctor?"
>
> "No", the woman replied. "I'm with the IRS."
>