The Last Nickel

A father walks into a restaurant with his young son. To keep him occupied, the father gives the boy three nickels to play with. Suddenly, the boy starts choking, going blue in the face. The father realizes that the boy has swallowed the nickels and starts slapping him on the back.

The boy coughs up two of the nickels, but keeps on gagging. Looking at his son, the father panics and shouts for help.

A well dressed, attractive, 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 the 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 lowers his pants, takes hold of the boy's balls and starts to squeeze, gently at first but then ever so firmly.

After a few seconds the boy 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 her seat 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 thanks her saying, "I've never seen anybody do anything like that before, it was fantastic. Are you a doctor?"

"No," the woman replies, "I'm with the I.R.S."