A lady and her little boy is eating in a restaurant. In an oversight, the kid swallows a coin and starts choking.

The mother tried hitting his back, slapping on the neck, shaking him hard without any success to make him spit the coin.

A man gets up from a nearby table, he lowers boy's pants, and squeezes his testicles. Voila! The boy spits out the coin.

The mother thanked the gentleman and asked ," Sir, are you a doctor?"

"No, ma'am, I work for IRS.

We are trained to squeeze the balls of everyone to make them cough up the last penny."