IRS Genie

A modern day cowboy has spent many days crossing the Dakota prairies without water. His horse had already died of thirst. He's crawling along the dusty ground, certain that he has breathed his last breath, when all of a sudden he sees an object sticking out of the ground several yards ahead of him. He crawls to the object, pulls it out of the ground and discovers what looks to be an old briefcase. He opens it and out pops a genie.