A large country estate is the scene as a gardener pushes a wheelbarrow across the lawn. An IRS car pulls up towards the house.
The IRS agent rolls down the window and says to the gardener, "Is this the estate of H. Witherington Spoonfed III? I'm here to do an audit of his minimum age gardener."
POSTSCRIPT: Agent: "You're the only one he'd buzz me through the gate to see."