In a long line of people waiting for a bank teller, one guy suddenly started massaging the back of the person in front of him.

Surprised, the man in front turned and snarled, "Just what the heck do you think you are doing?"

"Well", said the guy, "you see, I am a chiropractor and I could see that you were tense, so I had to massage your back. Sometimes I just cannot help practicing my art!"

"That is the stupidest thing I have ever heard, the guy replied. I work for the IRS. Do you see me fucking the guy in front of me?"