A lady and her 7-year-old son are eating in a restaurant.
In a moment of playfulness, the boy swallows a coin and chokes. The mother tries slapping his back, rubbing his neck, shaking him hard and everything she could think of, without success.
The boy begins to turn blue. The desperate mother starts screaming for help.
A man gets up from a nearby table, and with astonishing tranquility, without saying a word, lowers the boy’s pants and squeezes his testicles.
The boy yells and spits out the coin. The gentleman with the same tranquility returns to his table without a word.
Soon, the mother calms down and approaches the gentleman to thank him for saving her son’s life.
She asks, “Sir, are you a doctor..?”
“No, ma’am,” comes the reply. “I’m an Assistant Commissioner of Income Tax”
“We are trained to squeeze everyone’s balls to make them cough up the last penny.