A boy and his father were having lunch at a restaurant one day. The boy suddenly started choking on his food, making horrible noises and turning blue. His father, while frantic, was helpless to aid him.
At the far end of the restaurant, a man was having coffee and a doughnut while reading a newspaper. Seeing and hearing the commotion, he finished the story he was reading, calmly folded the paper and set it on the counter, and finished the last of his snack.
Then he stood, and walked calmly over to where the young boy was gasping his last breath. After a moment's pause, he grasped the boy by the testicles, gave a gentle squeeze, then twisted them slightly. After a moment, the boy coughed up what had been stuck in his throat.
The father, effusive in his gratitude, then asked, "Are you a doctor?"
"No", the man replied. "I work as an auditor for the I.R.S."