DipSpit

Darla: [seductively] I'm a naughty little schoolgirl...
Barry: You look a little old to be a schoolgirl.
Darla: I need to be punished. I cheated in class. Don't you want to be my school teacher?
Barry: I'm really not qualified I work for the IRS.
Darla: [winks] Not tonight...
Barry: No, all the time. I work...
Darla: Ok, ok! You work for the IRS and I have been very, very bad. I haven't paid my taxes and I need to be spanked, NOW!
Barry: Well, that's really not the way it works, you probably just have to pay the difference, plus interest...