There was a line-up at the local bank and one of the men in the lineup began massaging the back of the man in front of him.
"What the heck do you think you are doing?" asked the man being massaged.
The massager said " I am a newly licensed massage therapist and I sometimes can't help practicing my work."
"You gotta be nuts" said the man being massaged. "I work for the IRS and you don't see me screwing the guy in front of me!"