A father walks into a restaurant with his son and gives the young boy 3 nickels to play with to keep him occupied.

Suddenly, the boy starts choking. The father realizes the boy swallowed the nickels and starts slapping him on the back. The boy coughs up 2 of the nickels, but keeps choking. The father starts shouting for help.

A well dressed woman wearing a business suit is sitting at the counter reading a newspaper and hears the father; she looks up, puts her coffee cup down, neatly folds the newspaper, 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 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 is ok, 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 I.R.S.."