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 the 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 a 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 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 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 I.R.S."

Good One. I've heard it, but she was a divorce lawyer.