A strongman at the Iowa State Fair cuts a lemon in half. He then takes one half and squeezes it as hard as he can. He turns to the crowd and says: "A hundred dollars for any man or woman who can squeeze a single drop of juice into this glass!"
Several men confidently walk up to the stage, but none of them manage to complete the challenge, despite their big muscles. Eventually, a tiny, frail looking gentleman walks up to the stage. The strongman laughs, but gives him a go. To everyone's surprise, the man squeezes the lemon and almost fills the entire glass.
Stunned, the strongman asks the obvious winner of the challenge how he managed that. "Oh, that's easy," replied the man. "I work for the IRS!"