Standing in line

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 hell you are doing?”

“Well,” said the guy, “you see, I’m a chiropractor with a certificate from one of those massage therapy schools you hear about and I could see that you were tense, so I had to massage your back. Sometimes I just can’t help practicing my art!”

“That’s the stupidest thing I’ve ever heard!” the guy replied. “I work for the IRS. Do you see me screwing the guy in front of me?”