Thanks Colleen Kimler for this great joke...
Dear Internal Revenue Service:
Enclosed you will find my 2007 tax return showing that I owe $3,407.00 in taxes.
Please note the attached article from the USA Today newspaper; dated 12 of November, wherein you will see the Pentagon (Department of Defense) is paying $171.50 per hammer and NASA has paid $600.00 per toilet seat.
I am enclosing four (4) toilet seats (valued @ $2,400) and six (6) hammers valued @ $1,029), which I secured at Home Depot, bringing my total remittance to $3,429.00. 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) 1.5' Phillips Head screw (see aforementioned article from USA Today newspaper detailing how H.U.D. pays $22.00 each for 1.5' Phillips Head Screws). One screw is enclosed for your convenience.
It has been a pleasure to pay my tax bill this year, and I look forward to paying it again next year.