This came in my inbox. I've changed it a bit. Not that this makes it any funnier.

Walking in the market with his dad, a little boy was flipping a quarter into the air and then catching it with his teeth. Someone bumped the little boy at the wrong moment and the quarter came down and lodged in the boy's throat.

The boy started to choke and his father hollered for help.

A balding, stooped, middle-aged man in a grey suit heard the commotion, casually put his cart to the side, straightened his jacket and tie, and made his way to the boy and his father.

"Ahem. Excuse me, sir," the man told the father. The man reached down to the still standing (but still choking) boy, carefully took firm hold of the kid's nether-region, and squeezed gently but firmly. After a few seconds, the boy convulsed violently and coughed up the quarter, which the man deftly caught in his free hand. The man releases the boy and walks back over to his cart.

After making sure his son was ok, the father walked over to the man and thanked him profusely for saving his son's life. "I've never seen anyone do that. That's amazing! Are you a surgeon?"

"Oh good heavens, no," replied the slightly embarrassed man. "I work for the IRS."