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 IRS.

I figured she was just a divorce!

squeeze your balls to get the last nickel out of you.