IRS

A man (who is very drunk) walks into a bar and yells “alright! i bet every man in here a hundred bucks i could throw this penny up in the air and catch it right between my teeth 10 times in a row. So, everyone wanting to make a buck accepts. So the man dose it nine times perfectly but, on the tenth try it slides between his teeth and falls into his throat. Everybody panics until another man in a hat comes up and beats his stomach, the coin flys right out of his mouth and flys right into the hand of the man with the hat.
After all of the camoution, the crowd ask “who are you, a doctor or something” the hated man smerks and say “IRS”