A father walks into a restaurant with his young son. He gives the young boy three 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 two of the nickels, but keeps choking. The father panics, shouting for help. A woman in a blue business suit is sitting 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, 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, then firmly. After a few seconds the boy convulses and coughs up the last nickel, which the woman deftly catches in her free hand. The woman hands the nickel to the father and walks back to her seat without saying a word. The father rushes over to thank her, and says:
"I've never seen anybody do anything like that before. Are you a doctor?
"No," she replied,
"I'm with the IRS"