A man goes into a restaurant with his young son. Gives him 3 nickels to play with to keep him busy will they wait for their order. Suddenly the kid starts choking and gagging. His dad does the Heimlich manuver and the kid coughs up 2 of the nickels, but is still choking. A nicely dressed woman comes over, drops the kids pants, grabs his privates and squeezes and yanks on them violently. The kid coughs up the last nickel and the women deftly catches it in her other hand. After checking to see if his son is injured, he goes over to thank the woman and asks if she is a Dr. She replies that she is not a Dr., but that she works for the IRS.