Dear IRS:

Enclosed is my 2005 tax return showing that I owe $3,407.00 in taxes.

Please note the attached article from USA Today, wherein you will see
that the Pentagon is paying $171.50 for hammers and NASA has paid
$600.00 for a toilet seat.

I am enclosing four toilet seats (value $2,400) and six hammers (value
$1,029), bringing my total remitted to $3,429.00.

Please apply the overpayment of $22.00 to the "Presidential Election
Fund," as noted on my return. You can do this inexpensively by sending
them one 1.5" Phillips Head screw (article from USA Today detailing
how HUD pays $22.00 each for 1.5" Phillips Head screws is enclosed for
your convenience.

It has been a pleasure to pay my tax bill this year, and I look
forward to paying it again next year.


Sincerely,


A Satisfied Taxpayer