Common Sense Evaluation

The kid had swallowed a coin and it got stuck in his throat, and his mother ran out in the street yelling for help. A man passing by took the boy by his shoulders and hit him with a few strong strokes on the back, and he coughed the coin out.

“I don’t know how to thank you, doctor,” his mother started.

“I’m not a doctor,” the man replied. “I’m from the IRS.”