Perhaps this could give you some ideas Dear IRS! Enclosed is my 2005 tax return showing that I owe $3,407.00 in taxes. Please note the attached article from USA Today, wherein you will see the Pentagon is paying $171.50 for hammers and NASA has paid $600.00 for a toilet seat. I am enclosing four toilet seats (value $2400) and six hammers (value $1029), bringing my total remitted to $3429.00. Please apply the overpayment of $22.00 to the "Presidential Election Fund" as noted on my return. You can do this inexpensively by sending them one 1.5" Phillips Head screw . (Article from USA Today detailing how HUD pays $22.00 each for 1.5" Phillips Head screw.) Screw is enclosed for your convenience and a bonus.) It has been a pleasure to pay my tax bill this year, and I look forward to paying it again next year. Your department has finally found a way to justify our returns. Sincerely, A Satisfied Taxpayer