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 work for the I.R.S.'