Dear Internal Revenue Service:

Enclosed you will find my 2012 tax return showing that I
owe $3,407.00 in taxes. Please note the attached article
from the USA Today newspaper, dated 12 November, wherein
you will see the Pentagon (Department of Defense) is paying $171.50 per hammer and NASA has paid $600.00 per toilet seat.

I am enclosing four (4) toilet seats (valued @ $2,400) and six
(6) hammers valued @ $1,029), which I secured at Home Depot, bringing my total remittance 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) 1.5 " Phillips Head screw (see aforementioned article from USA Today newspaper detailing how H.U.D. pays $22.00 each for 1.5" Phillips Head Screws). One screw 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